# Article 3 Collection by Distress, Suit, Lien, Etc

This article is comprised of the following 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- §58.1-3960 Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091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