Virginia § 21-375 - When assessment due and payable; when delinquent
Full text of Virginia Code of Virginia § 21-375 — When assessment due and payable; when delinquent, with citation guidance and answers to common questions.
§ 21-375. When assessment due and payable; when delinquent
The assessments shall be due and payable on the first Monday in September in each year, and if the same shall not be paid in full by the thirty-first day of December following, they shall be delinquent and shall be entered as such by the treasurer of the county in which the lands whereon the assessments are delinquent are located, on his copy of the assessment rolls, which entry shall be notice of the lien of any such delinquent assessment to the same extent as the entry of lands in the delinquent tax books is notice of the lien thereon.
Code 1919, § 1771; 1920, p. 611; 1924, p. 712; 1926, p. 620; 1936, p. 1035.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 21-375
What does Code of Virginia § 21-375 cover?
Section 21-375 ("When assessment due and payable; when delinquent") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 21-375?
A common citation format is "Code of Virginia § 21-375" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 21-375 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.