58.1-3924 - Delinquent lists involving local taxes submitted to local governing bodies; publication of lists. - Virginia Statutes

§ 58.1-3924. Delinquent lists involving local taxes submitted to localgoverning bodies; publication of lists.

Upon the request of the governing body of a county, city or town, thetreasurer shall furnish a copy of any of the six lists mentioned in §58.1-3921.

The treasurer may, or shall at the direction of the governing body, certifyto the commissioner of the revenue a copy of the list of real estate on thecommissioner's land book improperly placed thereon or not ascertainable. Thecommissioner of the revenue shall correct his land book accordingly. Thetreasurer shall be given credit for the entire amount of the taxes includedin the list and may destroy the tax tickets made out by him for such taxes.The treasurer shall be given credit for all taxes shown on the list mentionedin subdivisions 4, 5, and 6 of § 58.1-3921 and for obligations discharged inbankruptcy as described in § 58.1-3921.

The governing body may cause the lists mentioned in subdivisions 2 and 3 of §58.1-3921, or such parts thereof as deemed advisable by the treasurer, to bepublished in a newspaper of general circulation in the county, city, or townor to be made available on any Internet site maintained by or for suchcounty, city, or town.

The costs, if any, of publishing such lists shall be paid for by fundsallocated for that purpose by the local governing body, and may be chargedratably to the delinquent taxpayers listed.

(Code 1950, § 58-983; 1972, c. 592; 1973, c. 467; 1976, c. 428; 1977, c. 507;1984, c. 675; 1988, c. 699; 1995, c. 239; 1997, c. 496; 2002, c. 64; 2008, c.550.)