58.1-3921 - Treasurer to make out lists of uncollectable taxes and delinquents.
§ 58.1-3921. Treasurer to make out lists of uncollectable taxes anddelinquents.
The treasurer, after ascertaining which of the taxes and levies assessed atany time in his county or city have not been collected, shall, within sixtydays of the end of the fiscal year, make out lists as follows:
1. A list of real estate on the commissioner's land book improperly placedthereon or not ascertainable, with the amount of taxes charged thereon.
2. A list of other real estate which is delinquent for the nonpayment of thetaxes thereon. This list shall not include any taxes listed under subdivision4 or 5 of this section.
3. A list of such of the taxes assessed on tangible personal property,machinery and tools and merchants' capital, and other subjects of localtaxation, other than real estate, as he was unable to collect which aredelinquent. This list shall not include any taxes listed under subdivision 4,5, or 6 of this section.
4. A list of the uncollected taxes amounting to less than twenty dollars eachfor which no bills were sent under § 58.1-3912.
5. A list of uncollected balances of previously billed taxes amounting toless than twenty dollars each as to which the treasurer has determined thatthe costs of collecting such balances would exceed the amount recoverable,provided that the treasurer shall not include on such list any balance withrespect to which he has reason to believe that the taxpayer has purposelypaid less than the amount due and owing.
6. A list of uncollected balances of previously billed tangible personalproperty taxes on vehicles that (i) were owned by taxpayers, now deceased,upon whose estates no qualification has been made, or (ii) were transferredto bona fide purchasers for value pursuant to § 46.2-632, 46.2-633, or46.2-634 without knowledge, on the part of the persons so transferring, ofthe unpaid taxes.
Notwithstanding any other provision of this title, no tax or levy which hasbeen discharged or otherwise rendered legally uncollectable as to a taxpayerliable upon it in a proceeding under the United States Bankruptcy Code (Title11 of the United States Code) shall be considered delinquent with respect tothat taxpayer on and after the date such obligation is discharged orotherwise rendered legally uncollectable, and the treasurer shall not includeany such discharged or uncollectable obligation in any list required to beprepared pursuant to this section. Any such discharged or uncollectableobligation shall be stricken from the books of the treasurer as of the datethe obligation is discharged or otherwise rendered uncollectable, and thetreasurer thereafter shall have no further duty to collect such tax or levy.
The governing body of any town may, by ordinance, adopt the procedures setforth in this section and § 58.1-3924. If such ordinance is adopted, the towntreasurer shall submit such lists to the governing body as provided in §58.1-3924.
(Code 1950, § 58-978; 1956, c. 69; 1971, Ex. Sess., c. 12; 1977, c. 507;1979, c. 240; 1984, c. 675; 1995, c. 239; 1997, c. 496; 1999, c. 192; 2000,c. 453; 2007, c. 867.)