Code of Virginia - Title 58.1 Taxation - Chapter 31 Local Officers

58.1-3100 Interpretation of "commissioner."
As used in this chapter, unless the context clearly indicates otherwise, the terms "commissioner" and "commissioner of the revenue" shall be interpreted to include both ...

58.1-3101 County commissioner of the revenue to keep an office at county seat; removal to other plac...
Each county commissioner of the revenue shall keep an office at the county seat of his county or at such other point in the county ...

58.1-3102 Jurisdiction of commissioners
The jurisdiction, powers and duties of commissioners shall not extend beyond the bounds of their respective counties or cities. (Code 1950, § 58-854; 1984, c. ...

58.1-3103 (Applicable until January 1, 2005) When commissioners begin work; commissioners to make assessment...
Each commissioner shall begin annually, on the first day of January, to discharge the duties prescribed by law. As part of his duties each commissioner ...

58.1-3104 Commissioner of the revenue entitled to books and papers of predecessor
The commissioner shall apply for and be entitled to the official books and papers of his predecessor. The person in possession of such materials shall ...

58.1-3105 Tax Commissioner to instruct commissioners of the revenue
The Tax Commissioner shall provide instructions to the commissioners of the revenue in respect to their duties. (Code 1950, § 58-857; 1984, c. 675.) ...

58.1-3106 How compensation of commissioners paid; when compensation withheld
A. All compensation payable to a commissioner of the revenue shall be paid pursuant to § 15.2-1636.13. B. The compensation allowed to a commissioner shall ...

58.1-3107 Commissioner of the revenue to obtain returns from taxpayers
Each commissioner of the revenue shall obtain full and complete tax returns from every taxpayer within his jurisdiction who is liable under the law to ...

58.1-3108 Commissioner to render taxpayer assistance and may go to convenient places to receive returns; adve...
A. Each commissioner of the revenue shall render such taxpayer assistance as may be necessary for the preparation of any return required by law to ...

58.1-3109 (Effective until January 1, 2009) Duties of commissioners as to personal property, income and licen...
Each commissioner of the revenue shall: 1. Review the lists of all persons licensed by the commissioner of the revenue and assess, for the current ...

58.1-3110 Power to summon taxpayers and other persons
The commissioner may, for the purpose of assessing all taxes assessable by his office, summon the taxpayer or any other person to appear before him ...

58.1-3111 Penalties
Any person who refuses to (i) furnish to the commissioner of the revenue access to books of account or other papers and records, (ii) furnish ...

58.1-3112 Commissioner to preserve returns; destruction of returns; penalty
A. The commissioner of the revenue shall preserve in a permanent file in his office all returns of tangible personal property, machinery and tools, and ...

58.1-3113 Returns of intangible personal property forwarded to Department
All returns which are used for the assessment of intangible personal property shall be transmitted by the commissioner of the revenue to the Department of ...

58.1-3114 Books and certain forms of returns to be furnished by Department
The Department of Taxation shall prescribe the form of the personal property book to be used by the commissioner of the revenue and shall furnish ...

58.1-3115 Arrangement and contents of books
In making out assessment books, the commissioner of the revenue shall arrange them alphabetically to show the persons chargeable with taxes. When there are two ...

58.1-3116 Department may prescribe separate books for state and local levies
Nothing herein contained shall be construed as prohibiting the Department of Taxation from prescribing a separate personal property book for the assessment of state taxes ...

58.1-3117 Disposition of supplemental assessment sheets
All supplemental assessment sheets prescribed by the Department of Taxation and used for the assessment of taxes and levies during any current tax year, after ...

58.1-3118 Commissioner to retain original personal property book; reproduction of book; disposition of copie...
Each commissioner of the revenue shall retain in his office the original personal property book. Each commissioner of the revenue shall deliver one certified copy ...

58.1-3119 Personal property book not to be altered after delivery to treasurer
After the commissioner of the revenue has delivered a copy of his personal property book to the county or city treasurer, no alteration shall be ...

58.1-3120 If books for preceding year not made out, how supplied
A. If no land book or personal property book was made out for the year immediately preceding the year in which a commissioner takes office, ...

58.1-3121 Penalty for false entry in books
If any commissioner knowingly makes a false entry on any of his books, he shall be guilty of malfeasance in office. (Code 1950, § 58-889; ...

58.1-3122 Tax Commissioner may report misconduct or incapacity of commissioner of the revenue
The Tax Commissioner may communicate any instances of misconduct or neglect of any commissioner, or any evidence of his incapacity, in a letter to the ...

58.1-3122.1 Photocopying fees imposed by commissioners of the revenue
The commissioner of the revenue may charge a photocopying fee, to a maximum amount of fifty cents per page, for photocopying any papers or records ...

58.1-3122.2 Remote access to nonconfidential public records maintained by commissioner
The commissioner of the revenue may provide remote access, including access through the Internet, to all nonconfidential public records maintained by his office, subject to ...

58.1-3123 Interpretation of "treasurer."
A. As used in this chapter, unless the context clearly shows otherwise, the term "treasurer" shall be interpreted to include both city and county treasurers. ...

58.1-3124 Where office of county treasurer to be maintained; providing suitable space
The office of the county treasurer shall be maintained at the county seat or at such other point in the county as the board of ...

58.1-3125 Examination of treasurer's bond; when court to require new bond
Each circuit court shall enter an order in each year requiring the commissioner of accounts of such court or, if it is improper for such ...

58.1-3126 Bond of deputy; liability thereon
The treasurer may require from any deputy such bond with surety as he shall deem necessary for his indemnity. If any deputy fails to collect ...

58.1-3127 Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; boo...
A. Each treasurer shall receive the state revenue and the levies and other amounts payable into the treasury of the political subdivision of the Commonwealth ...

58.1-3127.1 Treasurer to collect all amounts to be received by any department or agency of political subdivisio...
All amounts to be received or expended by any department or agency, or department or agency head, of a political subdivision of the Commonwealth by ...

58.1-3128 Power to summon taxpayers and other persons; penalty
A. The treasurer may, for the purpose of collecting all taxes due, summon the taxpayer or any other person to appear before him at his ...

58.1-3128.1 Authority to require production of sales and use tax information
A. Notwithstanding any other provision of law, the governing body of any town may, by local ordinance, require that any dealer registered for the collection ...

58.1-3129 Destruction of paid tax tickets; other tax tickets; records
A. The treasurer may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end ...

58.1-3130 Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certif...
The governing body of any county, city or town, upon petition of the treasurer, may authorize by resolution the destruction of all bonds and bond ...

58.1-3131 Warrant book; release of information
The treasurer shall provide and keep a well-bound book, in which he shall make an entry of all warrants legally drawn upon him by the ...

58.1-3132 How warrants paid; receivable for levies
No treasurer shall refuse to pay any warrant legally drawn upon him and presented for payment for the reason that a warrant of prior presentation ...

58.1-3133 Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compact...
A. In the payment of any warrants lawfully drawn, the treasurer paying such warrants may first deduct all taxes and other charges due from the ...

58.1-3134 Warrants must be presented within two years
No warrant or order drawn on any treasurer by the governing body, school board, local board of social services or circuit court shall be paid ...

58.1-3135 Statement of accounts of treasurer
Each treasurer shall furnish an account of his receipts and expenditures and a statement of his account as treasurer as often and in such manner ...

58.1-3136 Audits of treasurers upon termination of office
Notwithstanding any other provision of law, upon the death, resignation, removal, retirement or other termination of a treasurer, an audit of all accounts of his ...

58.1-3137 County treasurer's annual settlement; final settlement
The treasurer shall receive the county levy in the manner prescribed for the receipt of the state revenue and shall, at the August meeting of ...

58.1-3138 Delivery of books, tax tickets, and other materials to successor treasurer or court clerk
Whenever a vacancy in the office of treasurer is filled by appointment, the court or judge making the appointment shall, at the time the appointment ...

58.1-3139 Treasurer not to deal in warrants
No treasurer, or any of his deputies, shall, either directly or indirectly, obtain by contract, purchase, barter or exchange, either for himself or any other ...

58.1-3140 Remedy for failure to pay such warrants
If any such treasurer (i) fails to pay, upon presentation, any legal warrant listed in § 58.1-3131, for which he has at the time funds ...

58.1-3141 Treasurer or other person shall not use public money except as provided by law
No treasurer or any other person handling public money shall knowingly apply, disburse or use any part of the public money held by him in ...

58.1-3142 Interest on a fund belongs to the fund; exception
Whenever the treasurer receives interest on funds belonging to the Commonwealth or to any political subdivision thereof, such interest shall become a part of the ...

58.1-3143 Description unavailable
Reserved. ...

58.1-3144 Penalties
Any treasurer who knowingly violates any provision of this article relating to the county or city levy, for which a specific penalty is not otherwise ...

58.1-3145 How treasurer may secure final discharge from liability
Any treasurer or, if he has died, his personal representative, at any time after the expiration of his term shall produce before the circuit court ...

58.1-3146 Rule to show cause in such case; notice and hearing thereon
Prior to the final discharge of any treasurer the clerk shall issue a rule, as directed by the appropriate circuit court, against the Comptroller, the ...

58.1-3147 Appeal
An appeal may be allowed to the Supreme Court from any order entered either discharging or declining to discharge any treasurer. (Code 1950, § 58-935; ...

58.1-3148 City charters not affected by particular provisions
Nothing contained in this chapter in conflict with any special provision of the charter of any city, dealing specifically with the subject, shall be construed ...

58.1-3149 Money received to be deposited
All money received by a treasurer for the account of either the Commonwealth or the treasurer's county or city shall be deposited intact by the ...

58.1-3150 Duties of depository officers
No treasurer or executive officer of any depository shall permit any public deposit to remain in any depository which is not a "qualified public depository" ...

58.1-3151 County finance board
Each county of the Commonwealth may establish a county finance board, which shall consist of the chairman of the governing body of the county, the ...

58.1-3152 Organization and procedure of board
The chairman of the governing body of the county shall be the chairman of the county finance board and the clerk of the governing body ...

58.1-3153 Compensation for the citizen member of the county finance board
The citizen member of the county finance board may in the discretion of the governing body of the county receive for each day's attendance as ...

58.1-3154 Selection and approval of depositories
The depository or depositories for the money received by a county treasurer shall be selected pursuant to the provisions of the Virginia Security for Public ...

58.1-3155 Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations paya...
Notwithstanding other provisions of this article the treasurer of any county, city or town may if the State Commission on Local Debt gives prior approval, ...

58.1-3156 County finance boards may direct treasurer to invest under certain circumstances
Notwithstanding other provisions of this article, whenever the county finance board determines that county or district funds would otherwise draw no interest or draw a ...

58.1-3157 Description unavailable
Repealed by Acts 1988, c. 834. ...

58.1-3158 Duties of treasurers
No treasurer shall permit any public deposit to be deposited with any depository unless it is a "qualified public depository" as defined in § 2.2-4401. ...

58.1-3159 Description unavailable
Reserved. ...

58.1-3160 Monthly report of treasurer to board
At the end of each month each county treasurer shall report to the county finance board the amount of money on deposit with each depository. ...

58.1-3161 Interest on deposits
Each depository of each county shall, in the discretion of the county finance board, pay interest on money deposited under the provisions of this article. ...

58.1-3162 Disbursement of money deposited
A. Money deposited under the provisions of this article shall be disbursed only upon checks signed by the county treasurer and drawn in payment of ...

58.1-3163 No liability for loss of funds deposited in accordance with article
No treasurer shall be held liable for any loss of public money, deposited as provided by this article, due to the default, failure or insolvency ...

58.1-3164 Institution of proceedings
Whenever the Governor has reason to believe that the treasurer of any county or city of the Commonwealth or any other officer charged with the ...

58.1-3165 Suspension of officer proceeded against, appointment of substitute
Upon the institution of the proceeding authorized in § 58.1-3168 the Governor may suspend such officer from collecting the revenues of the Commonwealth and of ...

58.1-3166 Substitute officer continues in office upon removal of predecessor
The substitute officer, appointed pursuant to § 58.1-3169, shall, upon the ouster of his predecessor, unless sooner removed by the Governor or under the provisions ...

58.1-3167 Description unavailable
Reserved. ...

58.1-3168 When treasurers to pay state revenue into state treasury
Each treasurer, pursuant to § 2.2-806, shall deposit promptly upon receipt all state moneys collected or received from all sources directly into the account of ...

58.1-3169 Interest chargeable against treasurer for failure to pay over revenue
Every treasurer who wilfully fails to pay the revenue into the treasury at the time prescribed by law shall be charged with interest thereon at ...

58.1-3170 Description unavailable
Reserved. ...

58.1-3171 Attorney General to proceed against delinquent treasurers and their sureties; recordation of notic...
The Attorney General shall proceed against all treasurers who are in default and against their sureties for the recovery of the amounts due from such ...

58.1-3172 Lien of judgment and execution in such proceeding
A judgment obtained pursuant to § 58.1-3171, against the treasurer or against the treasurer and his sureties, jointly or severally, shall be a lien on ...

58.1-3172.1 Remote access to nonconfidential public records maintained by treasurer; fees
The treasurer may provide remote access, including access through the Internet, to all nonconfidential public records maintained by his office, subject to such limitations as ...

58.1-3173 System of accounting
A. The Comptroller shall approve for the clerk of each court of record in the Commonwealth the books, sheets and forms comprising a system of ...

58.1-3174 Entries
The clerk at the time he collects, or is required by statute to collect, any public money shall enter such amounts upon the record required ...

58.1-3175 Statement and payment of amounts collected
Each clerk, monthly, or oftener if called upon by the Comptroller, shall make out a statement, upon forms prepared by the Comptroller, of all taxes ...

58.1-3176 Commissions on collections
Each clerk shall be entitled to a commission of five percent of the amount of state revenue collected by him. However, if the aggregate amount ...

58.1-3177 Duties of the clerk; deposit of funds; investment of funds; failure to pay out
A. The clerk shall have the duty, unless it is otherwise specially ordered, to receive, take charge of and hold all moneys paid into the ...