The lists mentioned in § 58.1-3921 shall conform to the facts as they existed on June 30 of the year they are submitted
to the governing body. Delinquent real estate taxes shall be listed in the name of the owner on the date
For purposes of this title, local taxes shall be delinquent if not paid when due.
For purposes of compiling the lists required by § 58.1-3921, any locality which requires the payment of such taxes in installments, taxes shall
be considered delinquent if all taxes on it are not paid by the date the last installment
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