Treasurers
This is Article 2 of the Code of Virginia, titled “Treasurers.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 31, titled “Local Officers.” It’s comprised of the following 53 sections.
- § 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
- Warrant book; 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
- Repealed
- § 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
- 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
- Repealed
- § 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
- Repealed
- § 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
- Repealed
- § 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