Collection by Distress, Suit, Lien, 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 3 of the Code of Virginia, titled “Collection by Distress, Suit, Lien, 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 21 laws.

It’s comprised of the following 21 sections.

§ 58.1-3940	Limitation on collection of local taxes
§ 58.1-3941	What may be distrained for taxes
§ 58.1-3942	Security interests no bar to distress
§ 58.1-3943	Distraint on property of tenant or of owner of tract who has sold part thereof
§ 58.1-3944	Tenant paying taxes or levies to have credit out of rents
§ 58.1-3945	Where land lies partly in one county and partly in another
§ 58.1-3946	When owner a nonresident of county, city or town where land lies
§ 58.1-3947	Lease of real estate for collection of taxes
§ 58.1-3948	Notice to tenant prior to such leasing
§ 58.1-3949	Reserved
§ 58.1-3952	Collection out of estate in hands of or debts due by third party
§ 58.1-3953	Additional proceedings for the collection of taxes; jurisdiction and venue
§ 58.1-3954	Procedure in such suits
§ 58.1-3955	Judgment or decree; effect thereof; enforcement
§ 58.1-3956	Collection in foreign jurisdiction
§ 58.1-3957	Payments to attorneys or others for collection
§ 58.1-3958	Payment of administrative costs, etc
§ 58.1-3959	Petition to ascertain delinquent taxes; exoneration from lien
§ 58.1-3960	Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091
§ 58.1-3961	Assessment not invalid unless rights prejudiced by error
§ 58.1-3962	Reserved