58.1-3919 - Collection of taxes or other charges not paid when due; distress for same. - Virginia Statutes

§ 58.1-3919. Collection of taxes or other charges not paid when due; distressfor same.

The treasurer, after the due date of any tax or other charge collected bysuch treasurer, shall call upon each person chargeable with such tax or othercharge who has not paid the same prior to that time, or upon the agent, ifany, of such person resident within the county, city or town for paymentthereof; and upon failure or refusal of such person or agent to pay the samehe shall proceed to collect by distress or otherwise. Should it come to theknowledge of the treasurer that any person owing taxes or other charges ismoving or contemplates moving from the county, city or town prior to the duedate of such taxes or other charges, he shall have power to collect the sameby distress or otherwise at any time after such bills shall have come intohis hands. Notwithstanding § 58.1-3954, the treasurer or his deputy, inperson or by counsel, may institute and prosecute all proceedings to enforcethe payment of any tax or other charge in courts not of record.

(Code 1950, § 58-965; 1984, c. 675; 1986, c. 634; 1996, c. 323; 1998, c. 648.)