Interest from delinquency; penalty

Va. Code Ann. § 21-376
in effect
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From the date of delinquency of any assessment it shall bear interest at the legal rate, and a penalty of five per centum of the assessment shall be added thereto. Code 1919, § 1771; 1924, p. 712; 1926, p. 620; 1936, p. 1035.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/21-376/Fetched: 10/16/2026

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