                                 CODE OF VIRGINIA

WHAT MAY BE DISTRAINED FOR TAXES (§ 58.1-3941)

Any goods or chattels, money and bank notes in the county, city or town
belonging to the person or estate assessed with taxes, levies or other charges
collected by the treasurer may be distrained therefor by the treasurer, sheriff,
constable or collector. Property subject to levy or distress for taxes shall be
liable to levy or distress in the hands of any person for taxes, penalties and
interest thereon, except that any highway vehicle as defined herein purchased by
a bona fide purchaser for value shall not be liable to levy or distress for such
taxes unless the purchaser knew at the time of purchase that the taxes had been
specifically assessed against such vehicle.
		Property on which taxes were specifically assessed, whether assessed per item
or in bulk shall be subject to distress after it passes into the hands of a bona
fide purchaser for value.
		As used in this section, &#8220;highway vehicle&#8221; means any vehicle
operated, or intended to be operated, on a highway. The term shall not include:
(i) farm machinery, including farm machinery designed for off-road use but
capable of movement on roads at low speeds; (ii) a vehicle operated on rails;
(iii) machinery designed principally for off-road use; (iv) self-propelled
equipment manufactured for a specific off-road purpose, which is used on a job
site and the movement of which on any highway is incidental to the purpose for
which it was designed and manufactured; or (v) a vehicle operated on the highway
and exempt from registration requirements pursuant to §§ 46.2-663 through
46.2-667 and 46.2-669 through 46.2-683.

HISTORY: Code 1950, § 58-1001; 1971, Ex. Sess., c. 155; 1983, c. 498; 1984, c.
675; 1996, c. 323; 1997, cc. 496, 731; 2005, c. 59.