58.1-3920 - Prepayment of taxes. - Virginia Statutes

§ 58.1-3920. Prepayment of taxes.

Any person desiring to pay any local taxes for any year prior to the time thetreasurer receives copies of the commissioner's books may pay the same to thetreasurer and the treasurer shall give his receipt therefor; but if suchtaxes are of a kind requiring a return to be filed with the commissioner ofthe revenue in order that the correct amount of taxes may be computed, suchperson shall file such return with the commissioner of the revenue before hepays such taxes to the treasurer. The treasurer shall accept and creditagainst the tax on the property a pro rata partial payment of taxes onproperty sold at a trustee's sale conducted under Chapter 4 (§ 55-48 et seq.)of Title 55. In all cases covered by this section the procedure as betweenthe commissioner of the revenue and the treasurer shall be as prescribed bythe Department of Taxation and the Auditor of Public Accounts, actingjointly. But nothing in this section in conflict with the provisions of thecharter of any city or town in relation to local taxes shall be construed asrepealing such provisions.

(Code 1950, § 58-966; 1956, c. 69; 1981, c. 134; 1984, c. 675.)