Frederick County
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Delinquent accounts are subject to collection action per the Code of Virginia.
Listed below is a brief explanation of the types of collection actions taken by our office.
| BANK LIEN |
A lien placed on the bank account of the delinquent taxpayer, bank remits funds to County to pay delinquency, subject to administrative fees from County and often from bank |
| DMV STOP |
Delinquent taxpayer is no longer able to renew vehicle licenses until all taxes are brought current and stop is released, subject to administrative fees from County and DMV |
| EMPLOYER LIEN |
A lien is placed on the delinquent taxpayer's wages, employer remits funds to County to pay delinquency, subject to administrative fees by County |
| DISTRESS WARRANT |
Law enforcement in jurisdiction enforces warrant on available property owned by delinquent taxpayer, property sold if necessary to fund payment of tax debt, subject to County administrative fees, as well as fees incurred removing property (ex. towing bill) |
| JUDGMENT | County files judgment with Court extending the statute of limitations on delinquency, judgment is reported on credit report, subject to administrative fees by County |
| TAX SALE |
Judicial or non-judicial sale of real property by County to fund payment of tax debt, subject to administrative fees by County and fees incurred in process |
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