{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3934.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3934.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3934.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3934.html"}],"law_id":372115,"edition_id":2,"section_id":372115,"structure_id":52964,"section_number":"58.1-3934","catch_line":"Collection of delinquent local taxes or other charges by sheriff or person employed for purpose","history":"Code 1950, \u00a7 58-991; 1971, Ex. Sess., c. 155; 1979, c. 240; 1984, c. 675; 1992, cc. 625, 683; 1997, c. 496; 1998, c. 648; 2002, c. 64; 2006, c. 372.","full_text":"A\n\nThe governing body may appoint or hire, with the approval of the treasurer and upon such terms as may be agreed upon, one or more attorneys to collect any local taxes or other charges which may have been delinquent for six months or more. Any attorney so appointed or hired shall be entitled to exercise, for the purpose of collecting the taxes or other charges referred to him, the powers conferred by law upon the treasurer, shall promptly report and pay over to the treasurer all collections made and, at the conclusion of his term of appointment or employment, shall provide the treasurer with a list of those taxes or other charges referred to the attorney for collection that remain unpaid.\n\nB\n\nIn the alternative to the procedure set forth in subsection A, the governing body may place local taxes or other charges which have been delinquent for six months or more in the hands of the sheriff of the county or city for collection, or employ a local delinquent tax collector to make such collections, upon such terms as may be agreed. Such sheriff or local delinquent tax collector shall be entitled to exercise for the purpose of collecting taxes or other charges referred to him the powers conferred by law upon the treasurer. The treasurer shall be entitled to credit for all delinquent taxes or other charges that are referred to the sheriff or such collector for collection.\n\t\t\tAll collections made by any such sheriff or delinquent tax collector shall be reported by him to such governing body, and the moneys so collected shall be paid over to the treasurer, who shall be held accountable therefor; such sheriff or delinquent tax collector shall, at the end of his term of employment, return to the governing body a list of such delinquent taxes or other charges so turned over to him as may then remain unpaid.\n\n\t\t\tSuch governing body shall then have power to employ other delinquent tax collectors to collect the taxes or other charges so returned unpaid, for such time and on such terms as may be agreed upon, such collectors to have the same powers as are hereinbefore conferred upon delinquent tax collectors, and be charged with similar duties, or to make such other disposition thereof as such governing body may deem proper.\n\n\t\t\tPrior to referring a delinquent account to an attorney, sheriff, or other delinquent tax collector pursuant to this section, the treasurer shall have provided written notification of such delinquency by first-class mail to the taxpayer at such address as is contained in the tax records of the city or county or, if the treasurer has reason to believe the taxpayer’s address as contained in such records is no longer current, at such other address, if any, as the treasurer may obtain from sources available to him pursuant to general law, including without limitation the Virginia Employment Commission, the Department of Motor Vehicles, or the Department of Taxation.\n\n","order_by":null,"text":{"0":{"id":1387308,"text":"The governing body may appoint or hire, with the approval of the treasurer and upon such terms as may be agreed upon, one or more attorneys to collect any local taxes or other charges which may have been delinquent for six months or more. Any attorney so appointed or hired shall be entitled to exercise, for the purpose of collecting the taxes or other charges referred to him, the powers conferred by law upon the treasurer, shall promptly report and pay over to the treasurer all collections made and, at the conclusion of his term of appointment or employment, shall provide the treasurer with a list of those taxes or other charges referred to the attorney for collection that remain unpaid.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1387309,"text":"In the alternative to the procedure set forth in subsection A, the governing body may place local taxes or other charges which have been delinquent for six months or more in the hands of the sheriff of the county or city for collection, or employ a local delinquent tax collector to make such collections, upon such terms as may be agreed. Such sheriff or local delinquent tax collector shall be entitled to exercise for the purpose of collecting taxes or other charges referred to him the powers conferred by law upon the treasurer. The treasurer shall be entitled to credit for all delinquent taxes or other charges that are referred to the sheriff or such collector for collection.\n\t\t\tAll collections made by any such sheriff or delinquent tax collector shall be reported by him to such governing body, and the moneys so collected shall be paid over to the treasurer, who shall be held accountable therefor; such sheriff or delinquent tax collector shall, at the end of his term of employment, return to the governing body a list of such delinquent taxes or other charges so turned over to him as may then remain unpaid.\t\t\tSuch governing body shall then have power to employ other delinquent tax collectors to collect the taxes or other charges so returned unpaid, for such time and on such terms as may be agreed upon, such collectors to have the same powers as are hereinbefore conferred upon delinquent tax collectors, and be charged with similar duties, or to make such other disposition thereof as such governing body may deem proper.\t\t\tPrior to referring a delinquent account to an attorney, sheriff, or other delinquent tax collector pursuant to this section, the treasurer shall have provided written notification of such delinquency by first-class mail to the taxpayer at such address as is contained in the tax records of the city or county or, if the treasurer has reason to believe the taxpayer’s address as contained in such records is no longer current, at such other address, if any, as the treasurer may obtain from sources available to him pursuant to general law, including without limitation the Virginia Employment Commission, the Department of Motor Vehicles, or the Department of Taxation.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":52964,"edition_id":2,"name":"Collection by Treasurers, etc","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":52962,"metadata":{"child_laws":37,"child_structures":0},"date_created":"2026-08-02 03:08:40","date_modified":"2026-08-02 12:36:16","permalink":{"id":1485703,"object_type":"structure","relational_id":52964,"identifier":"2","token":"58.1\/III\/39\/2","url":"\/58.1\/III\/39\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52962,"edition_id":2,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":11,"parent_id":52890,"metadata":{"child_laws":101,"child_structures":5},"date_created":"2026-08-02 03:08:39","date_modified":"2026-08-02 12:36:16","permalink":{"id":1485659,"object_type":"structure","relational_id":52962,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372083,"structure_id":52964,"section_number":"58.1-3910","catch_line":"Treasurer to collect and pay over taxes","url":"\/58.1-3910\/","token":"58.1\/III\/39\/2\/58.1-3910","metadata":false},{"id":372082,"structure_id":52964,"section_number":"58.1-3910.1","catch_line":"Collection of town taxes by county","url":"\/58.1-3910.1\/","token":"58.1\/III\/39\/2\/58.1-3910.1","metadata":false},{"id":372084,"structure_id":52964,"section_number":"58.1-3911","catch_line":"Notice of taxes due","url":"\/58.1-3911\/","token":"58.1\/III\/39\/2\/58.1-3911","metadata":false},{"id":372085,"structure_id":52964,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","url":"\/58.1-3912\/","token":"58.1\/III\/39\/2\/58.1-3912","metadata":false},{"id":372086,"structure_id":52964,"section_number":"58.1-3913","catch_line":"When treasurer to receive taxes and levies without penalty; how payments credited","url":"\/58.1-3913\/","token":"58.1\/III\/39\/2\/58.1-3913","metadata":false},{"id":372087,"structure_id":52964,"section_number":"58.1-3914","catch_line":"Delivery of receipts to taxpayers when taxes collected","url":"\/58.1-3914\/","token":"58.1\/III\/39\/2\/58.1-3914","metadata":false},{"id":372088,"structure_id":52964,"section_number":"58.1-3915","catch_line":"Penalty for failure to pay taxes by December 5","url":"\/58.1-3915\/","token":"58.1\/III\/39\/2\/58.1-3915","metadata":false},{"id":372092,"structure_id":52964,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","url":"\/58.1-3916\/","token":"58.1\/III\/39\/2\/58.1-3916","metadata":false},{"id":372089,"structure_id":52964,"section_number":"58.1-3916.01","catch_line":"Repealed","url":"\/58.1-3916.01\/","token":"58.1\/III\/39\/2\/58.1-3916.01","metadata":false},{"id":372090,"structure_id":52964,"section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","url":"\/58.1-3916.02\/","token":"58.1\/III\/39\/2\/58.1-3916.02","metadata":false},{"id":372091,"structure_id":52964,"section_number":"58.1-3916.1","catch_line":"Criminal penalties for failure to file returns; false statements","url":"\/58.1-3916.1\/","token":"58.1\/III\/39\/2\/58.1-3916.1","metadata":false},{"id":372093,"structure_id":52964,"section_number":"58.1-3917","catch_line":"Assessment of public service corporations in such cases","url":"\/58.1-3917\/","token":"58.1\/III\/39\/2\/58.1-3917","metadata":false},{"id":372094,"structure_id":52964,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","url":"\/58.1-3918\/","token":"58.1\/III\/39\/2\/58.1-3918","metadata":false},{"id":372096,"structure_id":52964,"section_number":"58.1-3919","catch_line":"Collection of taxes or other charges not paid when due; distress for same","url":"\/58.1-3919\/","token":"58.1\/III\/39\/2\/58.1-3919","metadata":false},{"id":372095,"structure_id":52964,"section_number":"58.1-3919.1","catch_line":"Use of private collectors by treasurers for the collection of delinquent local taxes","url":"\/58.1-3919.1\/","token":"58.1\/III\/39\/2\/58.1-3919.1","metadata":false},{"id":372099,"structure_id":52964,"section_number":"58.1-3920","catch_line":"Prepayment of taxes","url":"\/58.1-3920\/","token":"58.1\/III\/39\/2\/58.1-3920","metadata":false},{"id":372098,"structure_id":52964,"section_number":"58.1-3920.1","catch_line":"Interest on funds received in prepayment of local taxes","url":"\/58.1-3920.1\/","token":"58.1\/III\/39\/2\/58.1-3920.1","metadata":false},{"id":372100,"structure_id":52964,"section_number":"58.1-3921","catch_line":"Treasurer to make out lists of uncollectable taxes and delinquents","url":"\/58.1-3921\/","token":"58.1\/III\/39\/2\/58.1-3921","metadata":false},{"id":372101,"structure_id":52964,"section_number":"58.1-3922","catch_line":"Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent","url":"\/58.1-3922\/","token":"58.1\/III\/39\/2\/58.1-3922","metadata":false},{"id":372102,"structure_id":52964,"section_number":"58.1-3923","catch_line":"Repealed","url":"\/58.1-3923\/","token":"58.1\/III\/39\/2\/58.1-3923","metadata":false},{"id":372103,"structure_id":52964,"section_number":"58.1-3924","catch_line":"Delinquent lists involving local taxes submitted to local governing bodies; publication of lists","url":"\/58.1-3924\/","token":"58.1\/III\/39\/2\/58.1-3924","metadata":false},{"id":372104,"structure_id":52964,"section_number":"58.1-3925","catch_line":"Reserved","url":"\/58.1-3925\/","token":"58.1\/III\/39\/2\/58.1-3925","metadata":false},{"id":372105,"structure_id":52964,"section_number":"58.1-3926","catch_line":"When statement to beneficiary prior to delinquency required","url":"\/58.1-3926\/","token":"58.1\/III\/39\/2\/58.1-3926","metadata":false},{"id":372106,"structure_id":52964,"section_number":"58.1-3927","catch_line":"Repealed","url":"\/58.1-3927\/","token":"58.1\/III\/39\/2\/58.1-3927","metadata":{"court_decisions":""}},{"id":372107,"structure_id":52964,"section_number":"58.1-3928","catch_line":"Repealed","url":"\/58.1-3928\/","token":"58.1\/III\/39\/2\/58.1-3928","metadata":false},{"id":372108,"structure_id":52964,"section_number":"58.1-3929","catch_line":"Repealed","url":"\/58.1-3929\/","token":"58.1\/III\/39\/2\/58.1-3929","metadata":false},{"id":372111,"structure_id":52964,"section_number":"58.1-3930","catch_line":"How liens to be recorded; release of liens","url":"\/58.1-3930\/","token":"58.1\/III\/39\/2\/58.1-3930","metadata":false},{"id":372112,"structure_id":52964,"section_number":"58.1-3931","catch_line":"Reserved","url":"\/58.1-3931\/","token":"58.1\/III\/39\/2\/58.1-3931","metadata":false},{"id":372113,"structure_id":52964,"section_number":"58.1-3932","catch_line":"Card system record and index of delinquent real estate in City of Norfolk","url":"\/58.1-3932\/","token":"58.1\/III\/39\/2\/58.1-3932","metadata":false},{"id":372114,"structure_id":52964,"section_number":"58.1-3933","catch_line":"Subsequent collection by treasurer of delinquent taxes on subjects other than real estate","url":"\/58.1-3933\/","token":"58.1\/III\/39\/2\/58.1-3933","metadata":false},{"id":372115,"structure_id":52964,"section_number":"58.1-3934","catch_line":"Collection of delinquent local taxes or other charges by sheriff or person employed for purpose","url":"\/58.1-3934\/","token":"58.1\/III\/39\/2\/58.1-3934","metadata":false},{"id":372116,"structure_id":52964,"section_number":"58.1-3935","catch_line":"Treasurers not liable for taxes returned delinquent and not afterwards received by them","url":"\/58.1-3935\/","token":"58.1\/III\/39\/2\/58.1-3935","metadata":false},{"id":372117,"structure_id":52964,"section_number":"58.1-3936","catch_line":"Omission of taxes from delinquent list","url":"\/58.1-3936\/","token":"58.1\/III\/39\/2\/58.1-3936","metadata":false},{"id":372118,"structure_id":52964,"section_number":"58.1-3937","catch_line":"Repealed","url":"\/58.1-3937\/","token":"58.1\/III\/39\/2\/58.1-3937","metadata":false},{"id":372119,"structure_id":52964,"section_number":"58.1-3938","catch_line":"List of delinquent town real estate taxes filed with county treasurer in certain towns","url":"\/58.1-3938\/","token":"58.1\/III\/39\/2\/58.1-3938","metadata":false},{"id":372121,"structure_id":52964,"section_number":"58.1-3939","catch_line":"Reserved","url":"\/58.1-3939\/","token":"58.1\/III\/39\/2\/58.1-3939","metadata":false},{"id":372120,"structure_id":52964,"section_number":"58.1-3939.1","catch_line":"Repealed","url":"\/58.1-3939.1\/","token":"58.1\/III\/39\/2\/58.1-3939.1","metadata":false}],"previous_section":{"id":372114,"structure_id":52964,"section_number":"58.1-3933","catch_line":"Subsequent collection by treasurer of delinquent taxes on subjects other than real estate","url":"\/58.1-3933\/","token":"58.1\/III\/39\/2\/58.1-3933","metadata":false},"next_section":{"id":372116,"structure_id":52964,"section_number":"58.1-3935","catch_line":"Treasurers not liable for taxes returned delinquent and not afterwards received by them","url":"\/58.1-3935\/","token":"58.1\/III\/39\/2\/58.1-3935","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3934\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1979, chapter 240; in 1984, chapter 675; in 1992, chapters 625 and 683; in 1997, chapter 496<\/a>; in 1998, chapter 648<\/a>; in 2002, chapter 64<\/a>; in 2006, chapter 372<\/a>.<\/p>","references":[{"id":372095,"section_number":"58.1-3919.1","catch_line":"Use of private collectors by treasurers for the collection of delinquent local taxes","order_by":null,"url":"\/58.1-3919.1\/"}],"refers_to":false,"permalink":{"id":1485825,"object_type":"law","relational_id":372115,"identifier":"58.1-3934","token":"58.1\/III\/39\/2\/58.1-3934","url":"\/58.1-3934\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3934\/","token":"58.1\/III\/39\/2\/58.1-3934","dublin_core":{"Title":"Collection of delinquent local taxes or other charges by sheriff or person employed for purpose","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3934","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The governing body may appoint or hire, with the approval of the treasurer and upon such terms as may be agreed upon, one or more attorneys to collect any local taxes or other charges which may have been delinquent for six months or more. Any attorney so appointed or hired shall be entitled to exercise, for the purpose of collecting the taxes or other charges referred to him, the powers conferred by law<\/span> upon the treasurer, shall promptly report and pay over to the treasurer all collections made and, at the conclusion of his term of appointment or employment, shall provide the treasurer with a list of those taxes or other charges referred to the attorney for collection that remain unpaid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In the alternative to the procedure set forth in subsection A, the governing body may place local taxes or other charges which have been delinquent for six months or more in the hands of the sheriff of the county or city for collection, or employ a local delinquent tax collector to make such collections, upon such terms as may be agreed. Such sheriff or local delinquent tax collector shall be entitled to exercise for the purpose of collecting taxes or other charges referred to him the powers conferred by law<\/span> upon the treasurer. The treasurer shall be entitled to credit for all delinquent taxes or other charges that are referred to the sheriff or such collector for collection.\n\t\t\tAll collections made by any such sheriff or delinquent tax collector shall be reported by him to such governing body, and the moneys so collected shall be paid over to the treasurer, who shall be held accountable therefor; such sheriff or delinquent tax collector shall, at the end of his term of employment, return to the governing body a list of such delinquent taxes or other charges so turned over to him as may then remain unpaid.

\t\t\tSuch governing body shall then have power to employ other delinquent tax collectors to collect the taxes or other charges so returned unpaid, for such time and on such terms as may be agreed upon, such collectors to have the same powers as are hereinbefore conferred upon delinquent tax collectors, and be charged with similar duties, or to make such other disposition<\/span> thereof as such governing body may deem proper.

\t\t\tPrior to referring a delinquent account to an attorney, sheriff, or other delinquent tax collector pursuant to this section, the treasurer shall have provided written notification of such delinquency by first-class mail to the taxpayer<\/span> at such address as is contained in the tax records of the city or county or, if the treasurer has reason to believe the taxpayer<\/span>’s address as contained in such records is no longer current, at such other address, if any, as the treasurer may obtain from sources available to him pursuant to general law<\/span>, including without limitation the Virginia Employment Commission, the Department<\/span> of Motor Vehicles, or the Department<\/span> of Taxation. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF DELINQUENT LOCAL TAXES OR OTHER CHARGES BY SHERIFF OR PERSON\nEMPLOYED FOR PURPOSE (\u00a7 58.1-3934)\n\nA. The governing body may appoint or hire, with the approval of the treasurer\nand upon such terms as may be agreed upon, one or more attorneys to collect any\nlocal taxes or other charges which may have been delinquent for six months or\nmore. Any attorney so appointed or hired shall be entitled to exercise, for the\npurpose of collecting the taxes or other charges referred to him, the powers\nconferred by law upon the treasurer, shall promptly report and pay over to the\ntreasurer all collections made and, at the conclusion of his term of appointment\nor employment, shall provide the treasurer with a list of those taxes or other\ncharges referred to the attorney for collection that remain unpaid.\n\nB. In the alternative to the procedure set forth in subsection A, the governing\nbody may place local taxes or other charges which have been delinquent for six\nmonths or more in the hands of the sheriff of the county or city for collection,\nor employ a local delinquent tax collector to make such collections, upon such\nterms as may be agreed. Such sheriff or local delinquent tax collector shall be\nentitled to exercise for the purpose of collecting taxes or other charges\nreferred to him the powers conferred by law upon the treasurer. The treasurer\nshall be entitled to credit for all delinquent taxes or other charges that are\nreferred to the sheriff or such collector for collection.\n\t\t\tAll collections made by any such sheriff or delinquent tax collector shall be\nreported by him to such governing body, and the moneys so collected shall be\npaid over to the treasurer, who shall be held accountable therefor; such sheriff\nor delinquent tax collector shall, at the end of his term of employment, return\nto the governing body a list of such delinquent taxes or other charges so turned\nover to him as may then remain unpaid.\t\t\tSuch governing body shall then have\npower to employ other delinquent tax collectors to collect the taxes or other\ncharges so returned unpaid, for such time and on such terms as may be agreed\nupon, such collectors to have the same powers as are hereinbefore conferred upon\ndelinquent tax collectors, and be charged with similar duties, or to make such\nother disposition thereof as such governing body may deem proper.\t\t\tPrior to\nreferring a delinquent account to an attorney, sheriff, or other delinquent tax\ncollector pursuant to this section, the treasurer shall have provided written\nnotification of such delinquency by first-class mail to the taxpayer at such\naddress as is contained in the tax records of the city or county or, if the\ntreasurer has reason to believe the taxpayer’s address as contained in\nsuch records is no longer current, at such other address, if any, as the\ntreasurer may obtain from sources available to him pursuant to general law,\nincluding without limitation the Virginia Employment Commission, the Department\nof Motor Vehicles, or the Department of Taxation.\n\nHISTORY: Code 1950, \u00a7 58-991; 1971, Ex. Sess., c. 155; 1979, c. 240; 1984, c.\n675; 1992, cc. 625, 683; 1997, c. 496; 1998, c. 648; 2002, c. 64; 2006, c. 372.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}