§ 58.1-3910 Treasurer to collect and pay over taxes
§ 58.1-3910.1 Collection of town taxes by county
§ 58.1-3911 Notice of taxes due
§ 58.1-3912 Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission
§ 58.1-3913 When treasurer to receive taxes and levies without penalty; how payments credited
§ 58.1-3914 Delivery of receipts to taxpayers when taxes collected
§ 58.1-3915 Penalty for failure to pay taxes by December 5
§ 58.1-3916 Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc.
§ 58.1-3916.02 Certain counties, cities and towns may provide billing alternatives
§ 58.1-3916.1 Criminal penalties for failure to file returns; false statements
§ 58.1-3917 Assessment of public service corporations in such cases
§ 58.1-3918 Interest on taxes not paid by following day
§ 58.1-3919 Collection of taxes or other charges not paid when due; distress for same
§ 58.1-3919.1 Use of private collectors by treasurers for the collection of delinquent local taxes
§ 58.1-3920 Prepayment of taxes
§ 58.1-3920.1 Interest on funds received in prepayment of local taxes
§ 58.1-3921 Treasurer to make out lists of uncollectable taxes and delinquents
§ 58.1-3922 Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent
§ 58.1-3924 Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
§ 58.1-3925 Reserved
§ 58.1-3926 When statement to beneficiary prior to delinquency required
§ 58.1-3930 How liens to be recorded; release of liens
§ 58.1-3931 Reserved
§ 58.1-3932 Card system record and index of delinquent real estate in City of Norfolk
§ 58.1-3933 Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
§ 58.1-3934 Collection of delinquent local taxes or other charges by sheriff or person employed for purpose
§ 58.1-3935 Treasurers not liable for taxes returned delinquent and not afterwards received by them
§ 58.1-3936 Omission of taxes from delinquent list
§ 58.1-3938 List of delinquent town real estate taxes filed with county treasurer in certain towns
§ 58.1-3939 Reserved

Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 39 > Article 2 - Collection by Treasurers, Etc.

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the Commonwealth Transportation Board. See Virginia Code 33.2-100
  • City: has the meaning assigned to it in § 1-208. See Virginia Code 33.2-100
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Commissioner of Highways: means the individual who serves as the chief executive officer of the Department of Transportation. See Virginia Code 33.2-100
  • commuter buses: means vehicles providing a scheduled transportation service to the general public. See Virginia Code 33.2-500
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Transportation. See Virginia Code 33.2-100
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • High-occupancy requirement: means the number of persons required to be traveling in a vehicle for the vehicle to use HOT lanes without the payment of a toll. See Virginia Code 33.2-500
  • Highway: means the entire width between the boundary lines of every way or place open to the use of the public for purposes of vehicular travel in the Commonwealth. See Virginia Code 33.2-100
  • highway: means a state or county highway. See Virginia Code 33.2-800
  • highway construction: means highway, passenger and freight rail, or public transportation purposes. See Virginia Code 33.2-100
  • HOT lanes: means a highway or portion of a highway containing one or more travel lanes separated from other lanes that (i) has an electronic toll collection system; (ii) provides for free passage by vehicles that meet the high-occupancy requirement, including mass transit vehicles and commuter buses; and (iii) contains a photo-enforcement system for use in such electronic toll collection. See Virginia Code 33.2-500
  • HOT lanes operator: means the operator of the facility containing HOT lanes, which may include the Department of Transportation or some other entity. See Virginia Code 33.2-500
  • HOV lanes: means a highway or portion of a highway containing one or more travel lanes for the travel of high-occupancy vehicles or buses as designated pursuant to § 33. See Virginia Code 33.2-500
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Chapter 42. See Virginia Code 1-257
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interstate System: means the same as that term is defined in 23 U. See Virginia Code 33.2-100
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Locality: has the meaning assigned to it in § 1-221. See Virginia Code 33.2-100
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Maintenance: means (i) ordinary maintenance; (ii) maintenance replacement; (iii) operations that include traffic signal synchronization, incident management, and other intelligent transportation system functions; and (iv) any other categories of maintenance that may be designated by the Commissioner of Highways. See Virginia Code 33.2-100
  • mass transit: means passenger transportation by rubber-tired, rail, or other surface conveyance that provides shared ride services open to the general public on a regular and continuing basis. See Virginia Code 33.2-100
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • National Highway System: means the same as that term is defined in 23 U. See Virginia Code 33.2-100
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Owner: means the registered owner of a vehicle on record with the Department of Motor Vehicles or with the equivalent agency in another state. See Virginia Code 33.2-500
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Personal property: All property that is not real property.
  • Photo-enforcement system: means a sensor installed in conjunction with a toll collection device to detect the presence of a vehicle that automatically produces one or more photographs, one or more microphotographs, a videotape, or other recorded images of each vehicle's license plate at the time it is detected by the toll collection device. See Virginia Code 33.2-500
  • Primary highway: means any highway in or component of the primary state highway system. See Virginia Code 33.2-100
  • Primary state highway system: consists of all highways and bridges under the jurisdiction and control of the Commonwealth Transportation Board and the Commissioner of Highways and not in the secondary state highway system. See Virginia Code 33.2-100
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Roadway: means that portion of a highway improved, designed, or ordinarily used for vehicular travel. See Virginia Code 33.2-100
  • Scenic highway: means a highway, designated as such by the Board, within a protected scenic corridor located, designed, and constructed so as to preserve and enhance the natural beauty and cultural value of the countryside. See Virginia Code 33.2-400
  • Secretary: means the Secretary of Transportation. See Virginia Code 33.2-100
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: includes District of Columbia;

    (f) "Transit facilities" means all real and personal property located in the Zone, necessary or useful in rendering transit service between points within the Zone, by means of rail, bus, water or air and any other mode of travel, including, without limitation, tracks, rights-of-way, bridges, tunnels, subways, rolling stock for rail, motor vehicle, marine and air transportation, stations, terminals and ports, areas for parking and all equipment, fixtures, buildings and structures and services incidental to or required in connection with the performance of transit service;

    (g) "Transit services" means the transportation of persons and their packages and baggage by means of transit facilities between points within the Zone including the transportation of newspapers, express and mail between such points, and charter service which originates within the Zone but does not include taxicab service or individual-ticket-sales sightseeing operations;

    (h) "Transit Zone" or "Zone" means the Washington Metropolitan Area Transit Zone created and described in Section 3 as well as any additional area that may be added pursuant to Section 83(a) of this Compact; and

    (i) "WMATC" means Washington Metropolitan Area Transit Commission. See Virginia Code 33.2-3100

  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Supreme Court: means the Supreme Court of Virginia. See Virginia Code 1-249
  • sworn: means "affirm" or "affirmed. See Virginia Code 1-250
  • Systems of state highways: has the meaning assigned to it in § 1-251. See Virginia Code 33.2-100
  • Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • Trustee: A person or institution holding and administering property in trust.
  • Unauthorized vehicle: means a motor vehicle that is restricted from use of the HOT lanes pursuant to subdivision 4 a of § 33. See Virginia Code 33.2-500
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
  • Virginia byway: means a highway, designated as such by the Board, having relatively high aesthetic or cultural value, leading to or within areas of historical, natural, or recreational significance. See Virginia Code 33.2-400
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.