§ 26-437. Distraint of property for taxes.

(a)

Whenever any taxpayer shall fail, refuse or neglect to pay any real property, tangible personal property, admissions, lodging, meals or business, profession, or occupation license taxes levied within 30 days after the date that such taxes are due, the Director of Finance may cause any goods, chattels, money or bank notes in the City belonging to such taxpayer to be distrained. Any highway vehicle, as defined in Code of Virginia, § 58.1-2201, that is the subject of distress may be towed or immobilized with a wheel boot, wheel lock or other similar device.

(b)

Property subject to levy or distress for taxes shall be liable to levy or distress in the hands of any person for taxes thereon, except that any highway vehicle, as defined in Code of Virginia, § 58.1-2201, purchased by a bona fide purchaser for value shall not be liable to levy or distress for such taxes unless the purchaser knew at the time of purchase that the taxes had been specifically assessed against such vehicle. Property on which taxes are not specifically assessed shall not be subject to distress after it passes into the hands of a bona fide purchaser for value.

(Code 1993, § 27-98; Code 2004, § 98-173; Ord. No. 2018-270, § 1, 11-13-2018)

State Law reference— Similar provisions, Code of Virginia, §§ 58.1-3919, 58.1-3941.

(Code 1993, § 27-98; Code 2004, § 98-173; Ord. No. 2018-270, § 1, 11-13-2018)

State law reference

Similar provisions, Code of Virginia, §§ 58.1-3919, 58.1-3941.