58.1-3938 - List of delinquent town real estate taxes filed with county treasurer in certain towns. - Virginia Statutes

§ 58.1-3938. List of delinquent town real estate taxes filed with countytreasurer in certain towns.

Notwithstanding the provisions of § 58.1-3937, in any town where thetreasurer or other collector of town taxes does not maintain an office openduring normal office hours Monday through Friday, a list of delinquent towntaxes upon real estate for the preceding tax year as of December 31 of suchyear shall be filed by the treasurer or other collector of town taxes in theoffice of the treasurer of the county wherein the town is located on orbefore January 31 of each year.

(Code 1950, § 58-1000.2; 1975, c. 259; 1984, c. 675; 1985, c. 131.)