Tax Type
Property Tax
Description
Nonresident Owing Taxes
Topic
Collection of Tax
Date Issued
06-11-1970
The Municipal Court of the City of Virginia Beach lacks jurisdiction over the person of a nonresident taxpayer whose sole connection with Virginia is a delinquent personal property tax payment. The means which the treasurer may employ to collect the delinquency are: attach any property which the taxpayer may have in Virginia; proceed against the taxpayer in the courts of any state with jurisdiction over him.
Attorney General's Opinion