Va. Code » Title 58.1. Taxation » Subtitle III. Local Taxes » Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes » Article 3. Collection by Distress, Suit, Lien, Etc.
Virginia Code

Va. Code Ann. § 58.1-3940 (2026)

Limitation on collection of local taxes

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A. Except as otherwise specifically provided, collection of local taxes shall only be enforceable for five years following December 31 of the year for which such taxes were assessed.

B. Real property taxes shall be enforceable by sale under Article 4 (§ 58.1-3965 et seq.) of the property on which such taxes were assessed and by other means permitted under this chapter for 20 years after December 31 of the year for which such taxes were assessed, provided that whenever taxes or portions of taxes that would otherwise be due have been deferred pursuant to an ordinance enacted in conformity with Article 2 (§ 58.1-3210 et seq.) or Article 2.1 (§ 58.1-3219 et seq.) of Chapter 32 of this title, the statute of limitations provided by this subsection shall be tolled with respect to taxes deferred during the pendency of such deferral.

C. The limitation periods provided in subsections A and B of this section shall not apply to taxes or other charges that have been reduced to judgment or a judgment lien resulting from a suit to collect taxes or other charges, which may be collected by any means provided in this chapter or any means provided by general law for the collection of judgments so long as the judgment or judgment lien remains enforceable pursuant to general law.

D. The statutes of limitations established by this section shall be tolled, with respect to any tax obligation or tax lien not discharged or otherwise relieved or rendered unenforceable pursuant to applicable law, for any period during which all or substantially all of the assets or estate of the taxpayer are subject to the control or custody of any court or receiver, including without limitation any United States Bankruptcy Court.

Code 1950, §§ 58-967, 58-1019, 58-1021; 1971, Ex. Sess., c. 6; 1984, c. 675; 1994, c. 209; 1996, c. 323; 1998, c. 648; 2002, c. 64; 2003, c. 214.

Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 1995–2022 · leading case: Emmanuel Worship Ctr. v. City of Petersburg, 867 S.E.2d 291 (Va. 2022).
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Emmanuel Worship Ctr. v. City of Petersburg, 867 S.E.2d 291 (Va. 2022). · cites it 2× “Code § 58.1-3940 gives localities the right to enforce real property taxes by sale under Article 4 (Code § 58.”
Emmanuel Worship Ctr. v. City of Petersburg, 867 S.E.2d 291 (Va. 2022). · cites it 2× “Code § 58.1-3940 gives localities the right to enforce real property taxes by sale under Article 4 (Code § 58.”
Kepley v. City of Richmond, 40 Va. Cir. 520 (Richmond County Cir. Ct. 1996). · cites it 2× “That every charge authorized by this section with which the owner of any such property shall have been assessed and which remains unpaid shall constitute a lien against such property ranking on a parity with liens for unpaid local taxes and enforceable in the same manner as…”
Fairfax Cnty. v. DataComp Corp., 36 Va. Cir. 60 (Fairfax Cir. Ct. 1995). “1-3955, the Court has the power to order exoneration of any taxes that have been erroneously charged, for which collection is sought pursuant to § 58.”
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