Treasurers

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 2 of the Code of Virginia, titled “Treasurers.” It is part of Chapter 31 “Local Officers”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 53 laws.

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	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	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