{"law_id":"787658","section_number":"58.1-3138","catch_line":"Delivery of books, tax tickets, and other materials to successor treasurer or court clerk","history":"Code 1950, \u00a7 58-926; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-3138\/","refers_to":false,"url":"\/58.1-3138\/","token":"58.1\/III\/31\/2\/58.1-3138","structure":{"1":{"id":"542","name":"Treasurers","identifier":"2","label":"article","url":"\/58.1\/III\/31\/2\/"},"2":{"id":"541","name":"Local Officers","identifier":"31","label":"chapter","url":"\/58.1\/III\/31\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"787658","structure_id":"542","full_text":"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 is made, if the vacancy exists by reason of the death, resignation or removal from office of the treasurer, order such treasurer or his personal representative, as the case may be, to deliver all books and papers in his possession as treasurer, including all tax tickets for taxes and levies for the current year for which he has not accounted and paid into the treasury, to the officer so appointed. The appointed officer shall prepare and issue a receipt to such treasurer or his personal representative for the material received. When no appointment is made or the officer appointed fails to qualify, the court shall order the deposit of such materials to be made with the clerk of the circuit court, who shall give a receipt therefor and hold such materials subject to the order of the court.When the term of office of a treasurer expires by limitation he shall deliver forthwith to his successor in office all the books and papers in his possession, including all tax tickets for taxes and levies for the current year for which he has not accounted and paid into the treasury, and take a receipt therefor. The receipt so furnished to any treasurer or his representative shall be allowed as a credit for the amount thereof in the settlement of his account and the amount of tax tickets and levies covered by such receipt shall be charged against his successor in office.","text":{"0":{"id":"2541272","text":"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 is made, if the vacancy exists by reason of the death, resignation or removal from office of the treasurer, order such treasurer or his personal representative, as the case may be, to deliver all books and papers in his possession as treasurer, including all tax tickets for taxes and levies for the current year for which he has not accounted and paid into the treasury, to the officer so appointed. The appointed officer shall prepare and issue a receipt to such treasurer or his personal representative for the material received. When no appointment is made or the officer appointed fails to qualify, the court shall order the deposit of such materials to be made with the clerk of the circuit court, who shall give a receipt therefor and hold such materials subject to the order of the court.When the term of office of a treasurer expires by limitation he shall deliver forthwith to his successor in office all the books and papers in his possession, including all tax tickets for taxes and levies for the current year for which he has not accounted and paid into the treasury, and take a receipt therefor. The receipt so furnished to any treasurer or his representative shall be allowed as a credit for the amount thereof in the settlement of his account and the amount of tax tickets and levies covered by such receipt shall be charged against his successor in office.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"542","name":"Treasurers","identifier":"2","label":"article","url":"\/58.1\/III\/31\/2\/"},"2":{"id":"541","name":"Local Officers","identifier":"31","label":"chapter","url":"\/58.1\/III\/31\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"781333","structure_id":"542","section_number":"58.1-3123","catch_line":"Interpretation of \"treasurer.\"","url":"\/58.1-3123\/","token":"58.1\/III\/31\/2\/58.1-3123"},"1":{"id":"796714","structure_id":"542","section_number":"58.1-3124","catch_line":"Where office of county treasurer to be maintained; providing suitable space","url":"\/58.1-3124\/","token":"58.1\/III\/31\/2\/58.1-3124"},"2":{"id":"789521","structure_id":"542","section_number":"58.1-3125","catch_line":"Examination of treasurer's bond; when court to require new bond","url":"\/58.1-3125\/","token":"58.1\/III\/31\/2\/58.1-3125"},"3":{"id":"795989","structure_id":"542","section_number":"58.1-3126","catch_line":"Bond of deputy; liability thereon","url":"\/58.1-3126\/","token":"58.1\/III\/31\/2\/58.1-3126"},"4":{"id":"792648","structure_id":"542","section_number":"58.1-3127","catch_line":"Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection","url":"\/58.1-3127\/","token":"58.1\/III\/31\/2\/58.1-3127"},"5":{"id":"768073","structure_id":"542","section_number":"58.1-3127.1","catch_line":"Treasurer to collect all amounts to be received by any department or agency of political subdivision","url":"\/58.1-3127.1\/","token":"58.1\/III\/31\/2\/58.1-3127.1"},"6":{"id":"769331","structure_id":"542","section_number":"58.1-3128","catch_line":"Power to summon taxpayers and other persons; penalty","url":"\/58.1-3128\/","token":"58.1\/III\/31\/2\/58.1-3128"},"7":{"id":"794319","structure_id":"542","section_number":"58.1-3128.1","catch_line":"Authority to require production of sales and use tax information","url":"\/58.1-3128.1\/","token":"58.1\/III\/31\/2\/58.1-3128.1"},"8":{"id":"779976","structure_id":"542","section_number":"58.1-3129","catch_line":"Destruction of paid tax tickets; other tax tickets; records","url":"\/58.1-3129\/","token":"58.1\/III\/31\/2\/58.1-3129"},"9":{"id":"781892","structure_id":"542","section_number":"58.1-3130","catch_line":"Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification","url":"\/58.1-3130\/","token":"58.1\/III\/31\/2\/58.1-3130"},"10":{"id":"781439","structure_id":"542","section_number":"58.1-3131","catch_line":"Warrant book; release of information","url":"\/58.1-3131\/","token":"58.1\/III\/31\/2\/58.1-3131"},"11":{"id":"793041","structure_id":"542","section_number":"58.1-3132","catch_line":"How warrants paid; receivable for levies","url":"\/58.1-3132\/","token":"58.1\/III\/31\/2\/58.1-3132"},"12":{"id":"776521","structure_id":"542","section_number":"58.1-3133","catch_line":"Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts","url":"\/58.1-3133\/","token":"58.1\/III\/31\/2\/58.1-3133"},"13":{"id":"787349","structure_id":"542","section_number":"58.1-3134","catch_line":"Warrants must be presented within two years","url":"\/58.1-3134\/","token":"58.1\/III\/31\/2\/58.1-3134"},"14":{"id":"785691","structure_id":"542","section_number":"58.1-3135","catch_line":"Statement of accounts of treasurer","url":"\/58.1-3135\/","token":"58.1\/III\/31\/2\/58.1-3135"},"15":{"id":"795762","structure_id":"542","section_number":"58.1-3136","catch_line":"Audits of treasurers upon termination of office","url":"\/58.1-3136\/","token":"58.1\/III\/31\/2\/58.1-3136"},"16":{"id":"785211","structure_id":"542","section_number":"58.1-3137","catch_line":"County treasurer's annual settlement; final settlement","url":"\/58.1-3137\/","token":"58.1\/III\/31\/2\/58.1-3137"},"17":{"id":"787658","structure_id":"542","section_number":"58.1-3138","catch_line":"Delivery of books, tax tickets, and other materials to successor treasurer or court clerk","url":"\/58.1-3138\/","token":"58.1\/III\/31\/2\/58.1-3138"},"18":{"id":"777119","structure_id":"542","section_number":"58.1-3139","catch_line":"Treasurer not to deal in warrants","url":"\/58.1-3139\/","token":"58.1\/III\/31\/2\/58.1-3139"},"19":{"id":"769948","structure_id":"542","section_number":"58.1-3140","catch_line":"Remedy for failure to pay such warrants","url":"\/58.1-3140\/","token":"58.1\/III\/31\/2\/58.1-3140"},"20":{"id":"767168","structure_id":"542","section_number":"58.1-3141","catch_line":"Treasurer or other person shall not use public money except as provided by law","url":"\/58.1-3141\/","token":"58.1\/III\/31\/2\/58.1-3141"},"21":{"id":"774535","structure_id":"542","section_number":"58.1-3142","catch_line":"Interest on a fund belongs to the fund; exception","url":"\/58.1-3142\/","token":"58.1\/III\/31\/2\/58.1-3142"},"22":{"id":"774706","structure_id":"542","section_number":"58.1-3143","catch_line":"Repealed","url":"\/58.1-3143\/","token":"58.1\/III\/31\/2\/58.1-3143"},"23":{"id":"765648","structure_id":"542","section_number":"58.1-3144","catch_line":"Penalties","url":"\/58.1-3144\/","token":"58.1\/III\/31\/2\/58.1-3144"},"24":{"id":"784365","structure_id":"542","section_number":"58.1-3145","catch_line":"How treasurer may secure final discharge from liability","url":"\/58.1-3145\/","token":"58.1\/III\/31\/2\/58.1-3145"},"25":{"id":"773809","structure_id":"542","section_number":"58.1-3146","catch_line":"Rule to show cause in such case; notice and hearing thereon","url":"\/58.1-3146\/","token":"58.1\/III\/31\/2\/58.1-3146"},"26":{"id":"773131","structure_id":"542","section_number":"58.1-3147","catch_line":"Appeal","url":"\/58.1-3147\/","token":"58.1\/III\/31\/2\/58.1-3147"},"27":{"id":"777250","structure_id":"542","section_number":"58.1-3148","catch_line":"City charters not affected by particular provisions","url":"\/58.1-3148\/","token":"58.1\/III\/31\/2\/58.1-3148"},"28":{"id":"774545","structure_id":"542","section_number":"58.1-3149","catch_line":"Money received to be deposited","url":"\/58.1-3149\/","token":"58.1\/III\/31\/2\/58.1-3149"},"29":{"id":"775908","structure_id":"542","section_number":"58.1-3150","catch_line":"Duties of depository officers","url":"\/58.1-3150\/","token":"58.1\/III\/31\/2\/58.1-3150"},"30":{"id":"779239","structure_id":"542","section_number":"58.1-3151","catch_line":"County finance board","url":"\/58.1-3151\/","token":"58.1\/III\/31\/2\/58.1-3151"},"31":{"id":"770362","structure_id":"542","section_number":"58.1-3152","catch_line":"Organization and procedure of board","url":"\/58.1-3152\/","token":"58.1\/III\/31\/2\/58.1-3152"},"32":{"id":"791058","structure_id":"542","section_number":"58.1-3153","catch_line":"Compensation for the citizen member of the county finance board","url":"\/58.1-3153\/","token":"58.1\/III\/31\/2\/58.1-3153"},"33":{"id":"776429","structure_id":"542","section_number":"58.1-3154","catch_line":"Selection and approval of depositories","url":"\/58.1-3154\/","token":"58.1\/III\/31\/2\/58.1-3154"},"34":{"id":"771608","structure_id":"542","section_number":"58.1-3155","catch_line":"Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth","url":"\/58.1-3155\/","token":"58.1\/III\/31\/2\/58.1-3155"},"35":{"id":"787783","structure_id":"542","section_number":"58.1-3156","catch_line":"County finance boards may direct treasurer to invest under certain circumstances","url":"\/58.1-3156\/","token":"58.1\/III\/31\/2\/58.1-3156"},"36":{"id":"794166","structure_id":"542","section_number":"58.1-3157","catch_line":"Repealed","url":"\/58.1-3157\/","token":"58.1\/III\/31\/2\/58.1-3157"},"37":{"id":"790340","structure_id":"542","section_number":"58.1-3158","catch_line":"Duties of treasurers","url":"\/58.1-3158\/","token":"58.1\/III\/31\/2\/58.1-3158"},"38":{"id":"791175","structure_id":"542","section_number":"58.1-3159","catch_line":"Repealed","url":"\/58.1-3159\/","token":"58.1\/III\/31\/2\/58.1-3159"},"39":{"id":"789450","structure_id":"542","section_number":"58.1-3160","catch_line":"Monthly report of treasurer to board","url":"\/58.1-3160\/","token":"58.1\/III\/31\/2\/58.1-3160"},"40":{"id":"791012","structure_id":"542","section_number":"58.1-3161","catch_line":"Interest on deposits","url":"\/58.1-3161\/","token":"58.1\/III\/31\/2\/58.1-3161"},"41":{"id":"782958","structure_id":"542","section_number":"58.1-3162","catch_line":"Disbursement of money deposited","url":"\/58.1-3162\/","token":"58.1\/III\/31\/2\/58.1-3162"},"42":{"id":"792733","structure_id":"542","section_number":"58.1-3163","catch_line":"No liability for loss of funds deposited in accordance with article","url":"\/58.1-3163\/","token":"58.1\/III\/31\/2\/58.1-3163"},"43":{"id":"768812","structure_id":"542","section_number":"58.1-3164","catch_line":"Institution of proceedings","url":"\/58.1-3164\/","token":"58.1\/III\/31\/2\/58.1-3164"},"44":{"id":"789665","structure_id":"542","section_number":"58.1-3165","catch_line":"Suspension of officer proceeded against, appointment of substitute","url":"\/58.1-3165\/","token":"58.1\/III\/31\/2\/58.1-3165"},"45":{"id":"776718","structure_id":"542","section_number":"58.1-3166","catch_line":"Substitute officer continues in office upon removal of predecessor","url":"\/58.1-3166\/","token":"58.1\/III\/31\/2\/58.1-3166"},"46":{"id":"785054","structure_id":"542","section_number":"58.1-3167","catch_line":"Repealed","url":"\/58.1-3167\/","token":"58.1\/III\/31\/2\/58.1-3167"},"47":{"id":"773621","structure_id":"542","section_number":"58.1-3168","catch_line":"When treasurers to pay state revenue into state treasury","url":"\/58.1-3168\/","token":"58.1\/III\/31\/2\/58.1-3168"},"48":{"id":"788862","structure_id":"542","section_number":"58.1-3169","catch_line":"Interest chargeable against treasurer for failure to pay over revenue","url":"\/58.1-3169\/","token":"58.1\/III\/31\/2\/58.1-3169"},"49":{"id":"783285","structure_id":"542","section_number":"58.1-3170","catch_line":"Repealed","url":"\/58.1-3170\/","token":"58.1\/III\/31\/2\/58.1-3170"},"50":{"id":"765344","structure_id":"542","section_number":"58.1-3171","catch_line":"Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice","url":"\/58.1-3171\/","token":"58.1\/III\/31\/2\/58.1-3171"},"51":{"id":"765764","structure_id":"542","section_number":"58.1-3172","catch_line":"Lien of judgment and execution in such proceeding","url":"\/58.1-3172\/","token":"58.1\/III\/31\/2\/58.1-3172"},"52":{"id":"787676","structure_id":"542","section_number":"58.1-3172.1","catch_line":"Remote access to nonconfidential public records maintained by treasurer; fees","url":"\/58.1-3172.1\/","token":"58.1\/III\/31\/2\/58.1-3172.1"}},"previous_section":{"id":"785211","structure_id":"542","section_number":"58.1-3137","catch_line":"County treasurer's annual settlement; final settlement","url":"\/58.1-3137\/","token":"58.1\/III\/31\/2\/58.1-3137"},"next_section":{"id":"777119","structure_id":"542","section_number":"58.1-3139","catch_line":"Treasurer not to deal in warrants","url":"\/58.1-3139\/","token":"58.1\/III\/31\/2\/58.1-3139"},"references":[{"id":"784365","section_number":"58.1-3145","catch_line":"How treasurer may secure final discharge from liability","url":"\/58.1-3145\/"}],"formats":{"txt":"\/58.1-3138.txt","json":"\/58.1-3138.json","xml":"\/58.1-3138.xml"},"dublin_core":{"Title":"Delivery of books, tax tickets, and other materials to successor treasurer or court clerk","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3138","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nDELIVERY OF BOOKS, TAX TICKETS, AND OTHER MATERIALS TO SUCCESSOR TREASURER OR\nCOURT CLERK (\u00a7 58.1-3138)\n\nWhenever a vacancy in the office of treasurer is filled by appointment, the\ncourt or judge making the appointment shall, at the time the appointment is\nmade, if the vacancy exists by reason of the death, resignation or removal from\noffice of the treasurer, order such treasurer or his personal representative, as\nthe case may be, to deliver all books and papers in his possession as treasurer,\nincluding all tax tickets for taxes and levies for the current year for which he\nhas not accounted and paid into the treasury, to the officer so appointed. The\nappointed officer shall prepare and issue a receipt to such treasurer or his\npersonal representative for the material received. When no appointment is made\nor the officer appointed fails to qualify, the court shall order the deposit of\nsuch materials to be made with the clerk of the circuit court, who shall give a\nreceipt therefor and hold such materials subject to the order of the court.When\nthe term of office of a treasurer expires by limitation he shall deliver\nforthwith to his successor in office all the books and papers in his possession,\nincluding all tax tickets for taxes and levies for the current year for which he\nhas not accounted and paid into the treasury, and take a receipt therefor. The\nreceipt so furnished to any treasurer or his representative shall be allowed as\na credit for the amount thereof in the settlement of his account and the amount\nof tax tickets and levies covered by such receipt shall be charged against his\nsuccessor in office.\n\nHISTORY: Code 1950, \u00a7 58-926; 1984, c. 675."}