Collection by Treasurers, etc

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 2 of the Code of Virginia, titled “Collection by Treasurers, etc.” It is part of Chapter 39 “Enforcement, Collection, Refunds, Remedies and Review of Local Taxes”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 37 laws.

It’s comprised of the following 37 sections.

§ 58.1-3910	Treasurer to collect and pay over taxes
§ 58.1-3910.1	Collection of town taxes by county
§ 58.1-3911	Notice of taxes due
§ 58.1-3912	Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission
§ 58.1-3913	When treasurer to receive taxes and levies without penalty; how payments credited
§ 58.1-3914	Delivery of receipts to taxpayers when taxes collected
§ 58.1-3915	Penalty for failure to pay taxes by December 5
§ 58.1-3916	Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc
§ 58.1-3916.01	Repealed
§ 58.1-3916.02	Certain counties, cities and towns may provide billing alternatives
§ 58.1-3916.1	Criminal penalties for failure to file returns; false statements
§ 58.1-3917	Assessment of public service corporations in such cases
§ 58.1-3918	Interest on taxes not paid by following day
§ 58.1-3919	Collection of taxes or other charges not paid when due; distress for same
§ 58.1-3919.1	Use of private collectors by treasurers for the collection of delinquent local taxes
§ 58.1-3920	Prepayment of taxes
§ 58.1-3920.1	Interest on funds received in prepayment of local taxes
§ 58.1-3921	Treasurer to make out lists of uncollectable taxes and delinquents
§ 58.1-3922	Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent
§ 58.1-3923	Repealed
§ 58.1-3924	Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
§ 58.1-3925	Reserved
§ 58.1-3926	When statement to beneficiary prior to delinquency required
§ 58.1-3927	Repealed
§ 58.1-3928	Repealed
§ 58.1-3929	Repealed
§ 58.1-3930	How liens to be recorded; release of liens
§ 58.1-3931	Reserved
§ 58.1-3932	Card system record and index of delinquent real estate in City of Norfolk
§ 58.1-3933	Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
§ 58.1-3934	Collection of delinquent local taxes or other charges by sheriff or person employed for purpose
§ 58.1-3935	Treasurers not liable for taxes returned delinquent and not afterwards received by them
§ 58.1-3936	Omission of taxes from delinquent list
§ 58.1-3937	Repealed
§ 58.1-3938	List of delinquent town real estate taxes filed with county treasurer in certain towns
§ 58.1-3939	Reserved
§ 58.1-3939.1	Repealed