Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 31. Local Officers |
ARTICLE 2. Treasurers |
SECTION 58.1-3123. Interpretation of "treasurer." |
SECTION 58.1-3124. Where office of county treasurer to be maintained; providing suitable space |
SECTION 58.1-3125. Examination of treasurer's bond; when court to require new bond |
SECTION 58.1-3126. Bond of deputy; liability thereon |
SECTION 58.1-3127. Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection |
SECTION 58.1-3127.1. Treasurer to collect all amounts to be received by any department or agency of political subdivision |
SECTION 58.1-3128. Power to summon taxpayers and other persons; penalty |
SECTION 58.1-3128.1. Authority to require production of sales and use tax information |
SECTION 58.1-3129. Destruction of paid tax tickets; other tax tickets; records |
SECTION 58.1-3130. Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification |
SECTION 58.1-3131. Warrants; recordkeeping requirements; release of information |
SECTION 58.1-3132. How warrants paid; receivable for levies |
SECTION 58.1-3133. Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts |
SECTION 58.1-3134. Warrants must be presented within two years |
SECTION 58.1-3135. Statement of accounts of treasurer |
SECTION 58.1-3136. Audits of treasurers upon termination of office |
SECTION 58.1-3137. County treasurer's annual settlement; final settlement |
SECTION 58.1-3138. Delivery of books, tax tickets, and other materials to successor treasurer or court clerk |
SECTION 58.1-3139. Treasurer not to deal in warrants |
SECTION 58.1-3140. Remedy for failure to pay such warrants |
SECTION 58.1-3141. Treasurer or other person shall not use public money except as provided by law |
SECTION 58.1-3142. Interest on a fund belongs to the fund; exception |
SECTION 58.1-3143. Reserved |
SECTION 58.1-3144. Penalties |
SECTION 58.1-3145. How treasurer may secure final discharge from liability |
SECTION 58.1-3146. Rule to show cause in such case; notice and hearing thereon |
SECTION 58.1-3147. Appeal |
SECTION 58.1-3148. City charters not affected by particular provisions |
SECTION 58.1-3149. Money received to be deposited |
SECTION 58.1-3150. Duties of depository officers |
SECTION 58.1-3151. County finance board |
SECTION 58.1-3152. Organization and procedure of board |
SECTION 58.1-3153. Compensation for the citizen member of the county finance board |
SECTION 58.1-3154. Selection and approval of depositories |
SECTION 58.1-3155. Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth |
SECTION 58.1-3156. County finance boards may direct treasurer to invest under certain circumstances |
SECTION 58.1-3157. Repealed |
SECTION 58.1-3158. Duties of treasurers |
SECTION 58.1-3159. Reserved |
SECTION 58.1-3160. Monthly report of treasurer to board |
SECTION 58.1-3161. Interest on deposits |
SECTION 58.1-3162. Disbursement of money deposited |
SECTION 58.1-3163. No liability for loss of funds deposited in accordance with article |
SECTION 58.1-3164. Institution of proceedings |
SECTION 58.1-3165. Suspension of officer proceeded against, appointment of substitute |
SECTION 58.1-3166. Substitute officer continues in office upon removal of predecessor |
SECTION 58.1-3167. Reserved |
SECTION 58.1-3168. When treasurers to pay state revenue into state treasury |
SECTION 58.1-3169. Interest chargeable against treasurer for failure to pay over revenue |
SECTION 58.1-3170. Reserved |
SECTION 58.1-3171. Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice |
SECTION 58.1-3172. Lien of judgment and execution in such proceeding |
SECTION 58.1-3172.1. Remote access to nonconfidential public records maintained by treasurer; fees |