CODE OF VIRGINIA

PAYMENTS TO ATTORNEYS OR OTHERS FOR COLLECTION (§ 58.1-3957)

A. Whenever the services of any attorney employed to collect taxes which are a
lien on real estate result in the collection of any such tax, such attorney may
be compensated for his services whether or not any suit is instituted for the
collection of the tax or the sale of the real estate.

B. No payment or compensation on any taxpayer account shall be made to any
attorney, collection agency, or other person employed to collect delinquent
taxes on amounts received from the Department of Taxation and collected through
the Setoff Debt Collection Act; however, this limitation shall not apply to
contracts or agreements entered into prior to July 1, 1990.

HISTORY: Code 1950, § 58-1020; 1973, c. 467; 1984, c. 675; 1990, c. 935.