{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3944.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3944.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3944.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3944.html"}],"law_id":372130,"edition_id":2,"section_id":372130,"structure_id":52965,"section_number":"58.1-3944","catch_line":"Tenant paying taxes or levies to have credit out of rents","history":"Code 1950, \u00a7 58-1013; 1984, c. 675; 2002, c. 64.","full_text":"A tenant from whom payment is obtained, by distress or otherwise, of taxes or other charges due from a person under whom he holds, shall have credit for the same against such person out of the rents he may owe him, except when the tenant is bound to pay such taxes or other charges by an express contract with such person.\n\n","order_by":null,"text":{"0":{"id":1387341,"text":"A tenant from whom payment is obtained, by distress or otherwise, of taxes or other charges due from a person under whom he holds, shall have credit for the same against such person out of the rents he may owe him, except when the tenant is bound to pay such taxes or other charges by an express contract with such person.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52965,"edition_id":2,"name":"Collection by Distress, Suit, Lien, Etc","identifier":"3","label":"article","depth":4,"order_by":4,"parent_id":52962,"metadata":{"child_laws":21,"child_structures":0},"date_created":"2026-08-02 03:08:45","date_modified":"2026-08-02 12:36:17","permalink":{"id":1485853,"object_type":"structure","relational_id":52965,"identifier":"3","token":"58.1\/III\/39\/3","url":"\/58.1\/III\/39\/3\/","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":372126,"structure_id":52965,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","url":"\/58.1-3940\/","token":"58.1\/III\/39\/3\/58.1-3940","metadata":false},{"id":372127,"structure_id":52965,"section_number":"58.1-3941","catch_line":"What may be distrained for taxes","url":"\/58.1-3941\/","token":"58.1\/III\/39\/3\/58.1-3941","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},{"id":372128,"structure_id":52965,"section_number":"58.1-3942","catch_line":"Security interests no bar to distress","url":"\/58.1-3942\/","token":"58.1\/III\/39\/3\/58.1-3942","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},{"id":372129,"structure_id":52965,"section_number":"58.1-3943","catch_line":"Distraint on property of tenant or of owner of tract who has sold part thereof","url":"\/58.1-3943\/","token":"58.1\/III\/39\/3\/58.1-3943","metadata":{"court_decisions":""}},{"id":372130,"structure_id":52965,"section_number":"58.1-3944","catch_line":"Tenant paying taxes or levies to have credit out of rents","url":"\/58.1-3944\/","token":"58.1\/III\/39\/3\/58.1-3944","metadata":false},{"id":372131,"structure_id":52965,"section_number":"58.1-3945","catch_line":"Where land lies partly in one county and partly in another","url":"\/58.1-3945\/","token":"58.1\/III\/39\/3\/58.1-3945","metadata":{"court_decisions":""}},{"id":372132,"structure_id":52965,"section_number":"58.1-3946","catch_line":"When owner a nonresident of county, city or town where land lies","url":"\/58.1-3946\/","token":"58.1\/III\/39\/3\/58.1-3946","metadata":{"court_decisions":""}},{"id":372133,"structure_id":52965,"section_number":"58.1-3947","catch_line":"Lease of real estate for collection of taxes","url":"\/58.1-3947\/","token":"58.1\/III\/39\/3\/58.1-3947","metadata":false},{"id":372134,"structure_id":52965,"section_number":"58.1-3948","catch_line":"Notice to tenant prior to such leasing","url":"\/58.1-3948\/","token":"58.1\/III\/39\/3\/58.1-3948","metadata":{"court_decisions":""}},{"id":372135,"structure_id":52965,"section_number":"58.1-3949","catch_line":"Reserved","url":"\/58.1-3949\/","token":"58.1\/III\/39\/3\/58.1-3949","metadata":false},{"id":372137,"structure_id":52965,"section_number":"58.1-3952","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-3952\/","token":"58.1\/III\/39\/3\/58.1-3952","metadata":false},{"id":372138,"structure_id":52965,"section_number":"58.1-3953","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-3953\/","token":"58.1\/III\/39\/3\/58.1-3953","metadata":{"court_decisions":{"0":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372139,"structure_id":52965,"section_number":"58.1-3954","catch_line":"Procedure in such suits","url":"\/58.1-3954\/","token":"58.1\/III\/39\/3\/58.1-3954","metadata":{"court_decisions":{"0":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372140,"structure_id":52965,"section_number":"58.1-3955","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-3955\/","token":"58.1\/III\/39\/3\/58.1-3955","metadata":false},{"id":372141,"structure_id":52965,"section_number":"58.1-3956","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-3956\/","token":"58.1\/III\/39\/3\/58.1-3956","metadata":{"court_decisions":""}},{"id":372142,"structure_id":52965,"section_number":"58.1-3957","catch_line":"Payments to attorneys or others for collection","url":"\/58.1-3957\/","token":"58.1\/III\/39\/3\/58.1-3957","metadata":false},{"id":372143,"structure_id":52965,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","url":"\/58.1-3958\/","token":"58.1\/III\/39\/3\/58.1-3958","metadata":{"court_decisions":{"0":{"name":"Portsmouth 2175 Elmhurst, LLC v. City of Portsmouth","case_number":"181439","citation":null,"date":"2020-01-23","url":"https:\/\/www.courtlistener.com\/opinion\/4714545\/portsmouth-2175-elmhurst-llc-v-city-of-portsmouth\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372144,"structure_id":52965,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","url":"\/58.1-3959\/","token":"58.1\/III\/39\/3\/58.1-3959","metadata":false},{"id":372146,"structure_id":52965,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","metadata":false},{"id":372147,"structure_id":52965,"section_number":"58.1-3961","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3961\/","token":"58.1\/III\/39\/3\/58.1-3961","metadata":false},{"id":372148,"structure_id":52965,"section_number":"58.1-3962","catch_line":"Reserved","url":"\/58.1-3962\/","token":"58.1\/III\/39\/3\/58.1-3962","metadata":{"court_decisions":""}}],"previous_section":{"id":372129,"structure_id":52965,"section_number":"58.1-3943","catch_line":"Distraint on property of tenant or of owner of tract who has sold part thereof","url":"\/58.1-3943\/","token":"58.1\/III\/39\/3\/58.1-3943","metadata":{"court_decisions":""}},"next_section":{"id":372131,"structure_id":52965,"section_number":"58.1-3945","catch_line":"Where land lies partly in one county and partly in another","url":"\/58.1-3945\/","token":"58.1\/III\/39\/3\/58.1-3945","metadata":{"court_decisions":""}},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3944\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1984, chapter 675; in 2002, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0064\">64<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485871,"object_type":"law","relational_id":372130,"identifier":"58.1-3944","token":"58.1\/III\/39\/3\/58.1-3944","url":"\/58.1-3944\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3944\/","token":"58.1\/III\/39\/3\/58.1-3944","dublin_core":{"Title":"Tenant paying taxes or levies to have credit out of rents","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3944","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A tenant from whom payment is obtained, by distress or otherwise, of taxes or other charges due from a person under whom he holds, shall have credit for the same against such person out of the rents he may owe him, except when the tenant is bound to pay such taxes or other charges by an express <span class=\"dictionary\">contract<\/span> with such person.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTENANT PAYING TAXES OR LEVIES TO HAVE CREDIT OUT OF RENTS (\u00a7 58.1-3944)\n\nA tenant from whom payment is obtained, by distress or otherwise, of taxes or\nother charges due from a person under whom he holds, shall have credit for the\nsame against such person out of the rents he may owe him, except when the tenant\nis bound to pay such taxes or other charges by an express contract with such\nperson.\n\nHISTORY: Code 1950, \u00a7 58-1013; 1984, c. 675; 2002, c. 64.","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"}}