Code of Virginia

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Chapter 31.
Local Officers
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  • Article 1.
    Commissioners of the Revenue
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  • § 58.1-3100
    Interpretation of "commissioner."
    § 58.1-3101
    County commissioner of the revenue to keep an office at county seat; removal to other place
    § 58.1-3102
    Jurisdiction of commissioners
    § 58.1-3103
    When commissioners begin work; commissioners to make assessments
    § 58.1-3104
    Commissioner of the revenue entitled to books and papers of predecessor
    § 58.1-3105
    Tax Commissioner to instruct commissioners of the revenue
    § 58.1-3106
    How compensation of commissioners paid; when compensation withheld
    § 58.1-3107
    Commissioner of the revenue to obtain returns from taxpayers
    § 58.1-3108
    Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner
    § 58.1-3109
    Duties of commissioners as to personal property, income and licenses
    § 58.1-3110
    Power to summon taxpayers and other persons
    § 58.1-3111
    § 58.1-3112
    Commissioner to preserve returns; destruction of returns; penalty
    § 58.1-3113
    Returns of intangible personal property forwarded to Department
    § 58.1-3114
    Books and certain forms of returns to be furnished by Department
    § 58.1-3115
    Arrangement and contents of books
    § 58.1-3116
    Department may prescribe separate books for state and local levies
    § 58.1-3117
    Disposition of supplemental assessment sheets
    § 58.1-3118
    Commissioner to retain original personal property book; reproduction of book; disposition of copies
    § 58.1-3119
    Personal property book not to be altered after delivery to treasurer
    § 58.1-3120
    If books for preceding year not made out, how supplied
    § 58.1-3121
    Penalty for false entry in books
    § 58.1-3122
    Tax Commissioner may report misconduct or incapacity of commissioner of the revenue
    § 58.1-3122.1
    Photocopying fees imposed by commissioners of the revenue
    § 58.1-3122.2
    Remote access to nonconfidential public records maintained by commissioner
    § 58.1-3122.3
    Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information
  • Article 2.
    Read all
  • § 58.1-3123
    Interpretation of "treasurer."
    § 58.1-3124
    Where office of county treasurer to be maintained; providing suitable space
    § 58.1-3125
    Examination of treasurer's bond; when court to require new bond
    § 58.1-3126
    Bond of deputy; liability thereon
    § 58.1-3127
    Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection
    § 58.1-3127.1
    Treasurer to collect all amounts to be received by any department or agency of political subdivision
    § 58.1-3128
    Power to summon taxpayers and other persons; penalty
    § 58.1-3128.1
    Authority to require production of sales and use tax information
    § 58.1-3129
    Destruction of paid tax tickets; other tax tickets; records
    § 58.1-3130
    Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification
    § 58.1-3131
    Warrants; recordkeeping requirements; release of information
    § 58.1-3132
    How warrants paid; receivable for levies
    § 58.1-3133
    Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts
    § 58.1-3134
    Warrants must be presented within two years
    § 58.1-3135
    Statement of accounts of treasurer
    § 58.1-3136
    Audits of treasurers upon termination of office
    § 58.1-3137
    County treasurer's annual settlement; final settlement
    § 58.1-3138
    Delivery of books, tax tickets, and other materials to successor treasurer or court clerk
    § 58.1-3139
    Treasurer not to deal in warrants
    § 58.1-3140
    Remedy for failure to pay such warrants
    § 58.1-3141
    Treasurer or other person shall not use public money except as provided by law
    § 58.1-3142
    Interest on a fund belongs to the fund; exception
    § 58.1-3143
    § 58.1-3144
    § 58.1-3145
    How treasurer may secure final discharge from liability
    § 58.1-3146
    Rule to show cause in such case; notice and hearing thereon
    § 58.1-3147
    § 58.1-3148
    City charters not affected by particular provisions
    § 58.1-3149
    Money received to be deposited
    § 58.1-3150
    Duties of depository officers
    § 58.1-3151
    County finance board
    § 58.1-3152
    Organization and procedure of board
    § 58.1-3153
    Compensation for the citizen member of the county finance board
    § 58.1-3154
    Selection and approval of depositories
    § 58.1-3155
    Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth
    § 58.1-3156
    County finance boards may direct treasurer to invest under certain circumstances
    § 58.1-3157
    § 58.1-3158
    Duties of treasurers
    § 58.1-3159
    § 58.1-3160
    Monthly report of treasurer to board
    § 58.1-3161
    Interest on deposits
    § 58.1-3162
    Disbursement of money deposited
    § 58.1-3163
    No liability for loss of funds deposited in accordance with article
    § 58.1-3164
    Institution of proceedings
    § 58.1-3165
    Suspension of officer proceeded against, appointment of substitute
    § 58.1-3166
    Substitute officer continues in office upon removal of predecessor
    § 58.1-3167
    § 58.1-3168
    When treasurers to pay state revenue into state treasury
    § 58.1-3169
    Interest chargeable against treasurer for failure to pay over revenue
    § 58.1-3170
    § 58.1-3171
    Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice
    § 58.1-3172
    Lien of judgment and execution in such proceeding
    § 58.1-3172.1
    Remote access to nonconfidential public records maintained by treasurer; fees