58.1-3912 - Treasurers to mail certain bills to taxpayers; penalties; electronic transmission.
§ 58.1-3912. Treasurers to mail certain bills to taxpayers; penalties;electronic transmission.
A. The treasurer of every city and county shall, as soon as reasonablypossible in each year, but not later than 14 days prior to the due date ofthe taxes, send or cause to be sent by United States mail to each taxpayerassessed with taxes and levies for that year a bill or bills setting forththe amounts due. The treasurer may elect not to send a bill amounting to $20or less as shown by an assessment book in such treasurer's office. Thetreasurer may employ the services of a mailing service or other vendor forfulfilling the requirements of this section. The failure of any suchtreasurer to comply with this section shall be a Class 4 misdemeanor. Suchtreasurer shall be deemed in compliance with this section as to any taxes dueon real estate if, upon certification by the obligee of any note or otherevidence of debt secured by a mortgage or deed of trust on such real estatethat an agreement has been made with the obligor in writing within themortgage or deed of trust instrument that such arrangements be made, he mailsthe bill for such taxes to the obligee thereof. Upon nonpayment of taxes byeither the obligee or obligor, a past-due tax bill will be sent to thetaxpayer. No governing body shall publish the name of a taxpayer inconnection with a tax debt for which a bill was not sent, without firstsending a notice of deficiency to his last known address at least two weeksbefore such publication.
B. The governing body of any county, city or town may attach to or mail withall real estate and tangible personal property tax bills, prepared fortaxpayers in such locality, information indicating how the tax rate chargedupon such property and revenue derived therefrom is apportioned among thevarious services and governmental functions provided by the locality.
C. Notwithstanding the provisions of subsection A of this section, in anycounty which has adopted the urban county executive form of government, andin any county contiguous thereto which has adopted the county executive formof government, tangible personal property tax bills shall be mailed not laterthan 30 days prior to the due date of such taxes.
D. Notwithstanding the provisions of subsection A of this section, any countyand town, the governing bodies of which mutually agree, shall be allowed tosend, to each taxpayer assessed with taxes, by United States mail no laterthan 14 days prior to the due date of the taxes, a single real property taxbill and a single tangible personal property tax bill.
E. Beginning with tax year 2006, in addition to all other informationcurrently appearing on tangible personal property tax bills, each such billrequired to be sent pursuant to subsection A shall state on its face (i)whether the vehicle is a qualifying vehicle as defined in § 58.1-3523; (ii) astatement indicating the reduced tangible personal property tax rates appliedto qualifying vehicles resulting from the Commonwealth's reimbursements fortangible personal property tax relief pursuant to § 58.1-3524, and thelocality's tangible personal property tax rate for its general class oftangible personal property, provided that such statement shall not berequired for tax bills in any county, city, or town that will not receive anyreimbursement pursuant to subsection B of § 58.1-3524; (iii) the vehicle'sregistration number pursuant to § 46.2-604; (iv) the amount of tangiblepersonal property tax levied on the vehicle; and (v) if the locality proratespersonal property tax pursuant to § 58.1-3516, the number of months for whicha bill is being sent.
F. Notwithstanding the provisions of subsection A, the treasurer, consistentwith guidelines promulgated by the Department of Taxation implementing theprovisions of subdivision 2 of § 58.1-1820, may convey, with the writtenconsent of the taxpayer, any tax bill by electronic means chosen by thetaxpayer, including without limitation facsimile transmission or electronicmail (e-mail), in lieu of posting such bill by first-class mail. Thetreasurer conveying a bill by means authorized in this subsection shallmaintain a copy (in written form or electronic media) of the bill reflectingthe date of transmission until such time as the bill has been satisfied orotherwise removed from the treasurer's books by operation of law.Transmission of a bill pursuant to this subsection shall have the same forceand effect for all purposes arising under this subtitle as mailing to thetaxpayer by first-class mail on the date of transmission.
G. Any solid waste disposal fee imposed by a county may be attached to,mailed with, or stated on the appropriate real estate tax bill.
(Code 1950, § 58-960; 1954, c. 205; 1956, c. 701; 1968, c. 206; 1980, c. 276;1982, c. 74; 1984, c. 675; 1985, cc. 406, 543; 1991, c. 187; 1994, c. 207;1996, c. 323; 1998, Sp. Sess. I, c. 2; 1999, c. 358; 2001, c. 801; 2002, c.64; 2004, Sp. Sess. I, c. 1; 2005, c. 922.)