Chapter 31. Local OfficersRead Chapter
- Article 1. Commissioners of the RevenueRead all
- § 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
- Penalties
- § 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. TreasurersRead 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
- Reserved
- § 58.1-3144
- Penalties
- § 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
- (Effective until January 1, 2022) Appeal
- § 58.1-3147
- (Effective January 1, 2022) Appeal
- § 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
- Repealed
- § 58.1-3158
- Duties of treasurers
- § 58.1-3159
- Reserved
- § 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
- Reserved
- § 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
- Reserved
- § 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
- Article 3. Clerks of CourtRead all
- § 58.1-3173
- System of accounting
- § 58.1-3174
- Entries
- § 58.1-3175
- Statement and payment of amounts collected
- § 58.1-3176
- Commissions on collections
- § 58.1-3177
- Duties of the clerk; deposit of funds; investment of funds; failure to pay out
