Va. Code § 58.1-3922

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-3922 - Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent

The lists mentioned in § 58.1-3921 shall conform to the facts as they existed on June 30 of the year they are submitted to the governing body. Delinquent real estate taxes shall be listed in the name of the owner on the date of assessment.

For purposes of this title, local taxes shall be delinquent if not paid when due. For purposes of compiling the lists required by § 58.1-3921, any locality which requires the payment of such taxes in installments, taxes shall be considered delinquent if all taxes on it are not paid by the date the last installment is due.

Code 1950, § 58-979; 1974, c. 80; 1979, c. 240; 1984, c. 675; 1997, c. 496.

Amended by Acts 1997, c. 496.

Amended by Acts 1984, c. 675.

Amended by Acts 1979, c. 240.

Amended by Acts 1974, c. 80.