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. § 58.1-3953 (2026)

Additional proceedings for the collection of taxes; jurisdiction and venue

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The payment of any county, city or town taxes, may, in addition to the other remedies provided in this chapter, be enforced by action at law, suit in equity or by attachment in the same manner, to the same extent and with the same rights of appeal as now exist or may hereafter be provided by law for the enforcement of demands between individuals. The venue for any such proceeding under this section shall be as specified in subdivision 13 a of § 8.01-261.

Code 1950, § 58-1014; 1954, c. 333; 1977, c. 624; 1981, c. 421; 1984, c. 675.

Notes of Decisions
Cited in 4 cases, 1990–2013 · leading case: Small v. Fed. Nat'l Mortg. Ass'n, 747 S.E.2d 817 (Va. 2013).
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Small v. Fed. Nat'l Mortg. Ass'n, 747 S.E.2d 817 (Va. 2013). · cites it 2× “1- 1806, Code § 58.1-3953 permits the use of "action[s] at law" to enforce the payment of local taxes, and such proceedings "shall be instituted .”
Fairfax Cnty. v. Kerns, 21 Va. Cir. 179 (Fairfax Cir. Ct. 1990). · cites it 8× “Code Section 58.1-3953 to collect unpaid personal property taxes assessed in 1983 on three trucks and some (unidentified) "other" property.”
Fairfax Cnty. v. DataComp Corp., 36 Va. Cir. 60 (Fairfax Cir. Ct. 1995). · cites it 4× “Klein Plaintiff, County of Fairfax, brought this action pursuant to Va. Code § 58.1-3953 demanding payment of taxes, penalties, and interest charges allegedly owed by the Defendant DataComp Corporation on delinquent Business, Professional, and Occupational License (BPOL) taxes…”
City of Winchester v. Acorn Props., Inc., 67 Va. Cir. 306 (Winchester Cir. Ct. 2005). · cites it 2× “*307 While the city has a lien for delinquent taxes which it may enforce by sale of the property, Virginia Code § 58.”
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