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

§ 58.1-3922. Delinquent lists to speak as of June 30 of each year; when realestate and personal property delinquent.

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

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

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