Tax Type
Property Tax
Description
Omission from Delinquent List;Liability of County Treasurer
Topic
Penalties and Interest
Date Issued
02-03-1967
A county treasurer who accepts a worthless check in payment of taxes and fails thereafter to list the property as delinquent is personally responsible for the tax if, and only if, the property passes from the defaulting owner to a bona fide purchaser for value who has no actual notice of the delinquency and who has no constructive notice of the delinquency because of the treasurer's failure to add the property to the list.
The omission of such property from the delinquent list subjects the county treasurer to the penalty provisions of § 58-1000, Virginia Code.
Attorney General's Opinion