Bulletin Number
VTB 83-5
Tax Type
Local Taxes
Description
1983 Legislative Changes Pertaining to Local Treasurers
Topic
Exemptions
Local Taxes Discussion
Date Issued
05-16-1983
Virginia Department of Taxation
83-5
Date: May 16, 1983 Subject: 1983 Legislative Changes Pertaining to Local Treasurers
The 1983 Session of the General Assembly enacted several laws, effective July 1, 1983, affecting the local treasurers. The purpose of this bulletin is to announce those enactments.
Recordation of liens for delinquent real estate taxes: § 58-985 was amended to provide that the requirement for filing delinquent real estate tax lists by the treasurer with the clerk's office for recording every year is deleted. The requirement for recordation of such lists on the third anniversary of the due date remains, and the clerk is permitted to use computer systems approved by the Auditor of Public Accounts for keeping those records. § 58-984 was repealed. (Chapter 909 House Bill 249).
Issuance of additional receipts to taxpayers: § 58-959 was amended to provide that county and city treasurers are allowed to charge not more than two dollars ($2.00) to cover costs of preparing any additional receipt for taxpayers from whom the treasurer has collected tax or levies. (Chapter 610, House Bill 370).
Exception for certain motor vehicles from levy for taxes: §§ 58-1001 and 58-1009 were amended to provide that motor vehicles purchased by a bona fide purchaser for value from a person or an estate shall not be liable to levy or distraint for taxes owed by a prior owner, unless the bona fide purchaser for value knew that taxes had been specifically assessed against such vehicles. (Chapter 498, House Bill 537).
Tax Bulletins