Chapter 30: General Provisions

This chapter is comprised of the following sections:

§58.1-3000 Real estate, mineral lands, tangible personal property and merchants&#8217; capital subject to local taxation only
§58.1-3001 When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated
§58.1-3002 Levy by board for court allowances
§58.1-3003 Appeal from order of levy
§58.1-3004 Duty of clerk of board in case of appeal; how appeal tried
§58.1-3005 Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated
§58.1-3006 Additional tax to pay interest and retire bonds
§58.1-3007 Notice prior to increase of local tax levy; hearing
§58.1-3008 Different rates of levy on different classes of property
§58.1-3009 Tax on payrolls prohibited
§58.1-3010 Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year
§58.1-3011 Use of July 1 as effective date of assessment
§58.1-3012 Counties, cities and towns may change rate of tax during calendar year
§58.1-3013 Repealed
§58.1-3014 Relief from taxes in cases of disaster
§58.1-3015 To whom property generally shall be taxed and by whom listed
§58.1-3016 Retention of property for payment of taxes
§58.1-3017 Disclosure of social security account numbers for local tax administration purposes
§58.1-3018 Payment of local taxes on behalf of taxpayer by third party; tax payment agreements
§58.1-3019 Local tax credits for approved local volunteer activities
