58.1-3941 - What may be distrained for taxes.
§ 58.1-3941. What may be distrained for taxes.
Any goods or chattels, money and bank notes in the county, city or townbelonging to the person or estate assessed with taxes, levies or othercharges collected by the treasurer may be distrained therefor by thetreasurer, sheriff, constable or collector. Property subject to levy ordistress for taxes shall be liable to levy or distress in the hands of anyperson for taxes, penalties and interest thereon, except that any highwayvehicle as defined herein purchased by a bona fide purchaser for value shallnot be liable to levy or distress for such taxes unless the purchaser knew atthe time of purchase that the taxes had been specifically assessed againstsuch vehicle.
Property on which taxes were specifically assessed, whether assessed per itemor in bulk shall be subject to distress after it passes into the hands of abona fide purchaser for value.
As used in this section, "highway vehicle" means any vehicle operated, orintended to be operated, on a highway. The term shall not include: (i) farmmachinery, including farm machinery designed for off-road use but capable ofmovement on roads at low speeds; (ii) a vehicle operated on rails; (iii)machinery designed principally for off-road use; (iv) self-propelledequipment manufactured for a specific off-road purpose, which is used on ajob site and the movement of which on any highway is incidental to thepurpose for which it was designed and manufactured; or (v) a vehicle operatedon the highway and exempt from registration requirements pursuant to §§46.2-663 through 46.2-667 and 46.2-669 through 46.2-683.
(Code 1950, § 58-1001; 1971, Ex. Sess., c. 155; 1983, c. 498; 1984, c. 675;1996, c. 323; 1997, cc. 496, 731; 2005, c. 59.)