Va. Code
» Title 58.1. Taxation » Subtitle III. Local Taxes » Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes » Article 2. Collection by Treasurers, Etc.
The treasurer, after the due date of any tax or other charge collected by such treasurer, shall call upon each person chargeable with such tax or other charge who has not paid the same prior to that time, or upon the agent, if any, of such person resident within the county, city or town for payment thereof; and upon failure or refusal of such person or agent to pay the same he shall proceed to collect by distress or otherwise. Should it come to the knowledge of the treasurer that any person owing taxes or other charges is moving or contemplates moving from the county, city or town prior to the due date of such taxes or other charges, he shall have power to collect the same by distress or otherwise at any time after such bills shall have come into his hands. Notwithstanding § 58.1-3954, the treasurer or his deputy, in person or by counsel, may institute and prosecute all proceedings to enforce the payment of any tax or other charge in courts not of record.
Code 1950, § 58-965; 1984, c. 675; 1986, c. 634; 1996, c. 323; 1998, c. 648.
Notes of Decisions
Cited in
3
cases, 2005–2010 · leading case:
Stone v. Moss, 75 Va. Cir. 161 (Norfolk Cir. Ct. 2008).
Stone v. Moss, 75 Va. Cir. 161 (Norfolk Cir. Ct. 2008).
· cites it 3× “It appears a city treasurer could, if he chose, collect delinquent real estate taxes by an action at law in a general district court or this court and through distress, levy, or garnishment, or through any process that is available for the collection of private debts.”
In re Ricketts Const. Co., Inc., 441 B.R. 512 (Bankr. W.D. Va. 2010).
· cites it 2× “Va.Code Ann. § 58.1-3919. Section 58.1-3941 authorizes the use of distress by the treasurer and the sheriff for the collection of delinquent taxes.”
City of Winchester v. Acorn Props., Inc., 67 Va. Cir. 306 (Winchester Cir. Ct. 2005).
· cites it 2× “II Conclusions of Law The City may establish due dates for the payment of real estate taxes and promulgate ordinances for the payment of interest, penalties, and collection costs.”
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