{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-3817.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-3817.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-3817.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-3817.html"}],"law_id":348327,"edition_id":2,"section_id":348327,"structure_id":49959,"section_number":"15.2-3817","catch_line":"Commissioner of revenue or assessor to continue in office; appointment where town had no commissioner or assessor","history":"Code 1950, \u00a7 15-88; 1962, c. 623, \u00a7 15.1-988; 1971, Ex. Sess., c. 158; 1997, c. 587.","full_text":"If a town becomes a city under this chapter, the commissioner of revenue or assessor of the town, if there is one, shall be the commissioner of revenue of the city and discharge the duties imposed on him by the charter or by general law. If there is no commissioner of revenue or assessor of the town, then the circuit court having jurisdiction over such city or town shall, within thirty days after the town is declared to be a city, fill the vacancy by appointment, pending the next ensuing general election or, if the vacancy occurs within 120 days prior to such election, pending the second ensuing general election. The commissioner of revenue so appointed shall forthwith qualify before the court or judge appointing him or before the clerk of the circuit court in the clerk&#8217;s office. He shall serve until his successor is elected and qualified.\n\n","order_by":null,"text":{"0":{"id":1298881,"text":"If a town becomes a city under this chapter, the commissioner of revenue or assessor of the town, if there is one, shall be the commissioner of revenue of the city and discharge the duties imposed on him by the charter or by general law. If there is no commissioner of revenue or assessor of the town, then the circuit court having jurisdiction over such city or town shall, within thirty days after the town is declared to be a city, fill the vacancy by appointment, pending the next ensuing general election or, if the vacancy occurs within 120 days prior to such election, pending the second ensuing general election. The commissioner of revenue so appointed shall forthwith qualify before the court or judge appointing him or before the clerk of the circuit court in the clerk&#8217;s office. He shall serve until his successor is elected and qualified.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":49959,"edition_id":2,"name":"Transition of Towns to Cities","identifier":"38","label":"chapter","depth":3,"order_by":9,"parent_id":49941,"metadata":{"child_laws":35,"child_structures":0},"date_created":"2026-08-02 02:18:55","date_modified":"2026-08-02 12:29:47","permalink":{"id":1384559,"object_type":"structure","relational_id":49959,"identifier":"38","token":"15.2\/III\/38","url":"\/15.2\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49941,"edition_id":2,"name":"Boundary Adjustments and Changes of Status of Counties, Cities and Towns","identifier":"III","label":"subtitle","depth":2,"order_by":3,"parent_id":49831,"metadata":{"child_laws":234,"child_structures":20},"date_created":"2026-08-02 02:18:37","date_modified":"2026-08-02 12:29:43","permalink":{"id":1383921,"object_type":"structure","relational_id":49941,"identifier":"III","token":"15.2\/III","url":"\/15.2\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49831,"edition_id":2,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":46,"parent_id":null,"metadata":{"child_laws":2297,"child_structures":225},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378281,"object_type":"structure","relational_id":49831,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":348310,"structure_id":49959,"section_number":"15.2-3800","catch_line":"Ordinance petitioning court for city status; appointment of special court","url":"\/15.2-3800\/","token":"15.2\/III\/38\/15.2-3800","metadata":false},{"id":348311,"structure_id":49959,"section_number":"15.2-3801","catch_line":"Referendum","url":"\/15.2-3801\/","token":"15.2\/III\/38\/15.2-3801","metadata":{"court_decisions":""}},{"id":348312,"structure_id":49959,"section_number":"15.2-3802","catch_line":"Town and county agreement concerning proposed city","url":"\/15.2-3802\/","token":"15.2\/III\/38\/15.2-3802","metadata":{"court_decisions":""}},{"id":348313,"structure_id":49959,"section_number":"15.2-3803","catch_line":"Notice of motion; service and publication; answer or other pleading","url":"\/15.2-3803\/","token":"15.2\/III\/38\/15.2-3803","metadata":{"court_decisions":""}},{"id":348314,"structure_id":49959,"section_number":"15.2-3804","catch_line":"Parties","url":"\/15.2-3804\/","token":"15.2\/III\/38\/15.2-3804","metadata":{"court_decisions":""}},{"id":348315,"structure_id":49959,"section_number":"15.2-3805","catch_line":"Time limit for intervenors; publication of order","url":"\/15.2-3805\/","token":"15.2\/III\/38\/15.2-3805","metadata":{"court_decisions":""}},{"id":348316,"structure_id":49959,"section_number":"15.2-3806","catch_line":"Pretrial conference; matters considered","url":"\/15.2-3806\/","token":"15.2\/III\/38\/15.2-3806","metadata":false},{"id":348317,"structure_id":49959,"section_number":"15.2-3807","catch_line":"Hearing and decision by court","url":"\/15.2-3807\/","token":"15.2\/III\/38\/15.2-3807","metadata":false},{"id":348318,"structure_id":49959,"section_number":"15.2-3808","catch_line":"Assistance of state agencies","url":"\/15.2-3808\/","token":"15.2\/III\/38\/15.2-3808","metadata":false},{"id":348319,"structure_id":49959,"section_number":"15.2-3809","catch_line":"Appeals","url":"\/15.2-3809\/","token":"15.2\/III\/38\/15.2-3809","metadata":{"court_decisions":""}},{"id":348320,"structure_id":49959,"section_number":"15.2-3810","catch_line":"Declining of grant of city status","url":"\/15.2-3810\/","token":"15.2\/III\/38\/15.2-3810","metadata":false},{"id":348321,"structure_id":49959,"section_number":"15.2-3811","catch_line":"Proceeding final for three years","url":"\/15.2-3811\/","token":"15.2\/III\/38\/15.2-3811","metadata":false},{"id":348322,"structure_id":49959,"section_number":"15.2-3812","catch_line":"Effect when town becomes city","url":"\/15.2-3812\/","token":"15.2\/III\/38\/15.2-3812","metadata":{"court_decisions":""}},{"id":348323,"structure_id":49959,"section_number":"15.2-3813","catch_line":"Town liabilities and assets","url":"\/15.2-3813\/","token":"15.2\/III\/38\/15.2-3813","metadata":false},{"id":348324,"structure_id":49959,"section_number":"15.2-3814","catch_line":"Mayor of town to continue in office","url":"\/15.2-3814\/","token":"15.2\/III\/38\/15.2-3814","metadata":{"court_decisions":""}},{"id":348325,"structure_id":49959,"section_number":"15.2-3815","catch_line":"Council of town to continue in office; additional members","url":"\/15.2-3815\/","token":"15.2\/III\/38\/15.2-3815","metadata":{"court_decisions":""}},{"id":348326,"structure_id":49959,"section_number":"15.2-3816","catch_line":"Town treasurer to continue in office; appointment where town had no treasurer","url":"\/15.2-3816\/","token":"15.2\/III\/38\/15.2-3816","metadata":false},{"id":348327,"structure_id":49959,"section_number":"15.2-3817","catch_line":"Commissioner of revenue or assessor to continue in office; appointment where town had no commissioner or assessor","url":"\/15.2-3817\/","token":"15.2\/III\/38\/15.2-3817","metadata":false},{"id":348328,"structure_id":49959,"section_number":"15.2-3818","catch_line":"Town sergeant to continue in office","url":"\/15.2-3818\/","token":"15.2\/III\/38\/15.2-3818","metadata":{"court_decisions":""}},{"id":348329,"structure_id":49959,"section_number":"15.2-3819","catch_line":"Election and terms of office of mayor and councilmen after town becomes city","url":"\/15.2-3819\/","token":"15.2\/III\/38\/15.2-3819","metadata":{"court_decisions":""}},{"id":348330,"structure_id":49959,"section_number":"15.2-3820","catch_line":"Election and terms of other city officers","url":"\/15.2-3820\/","token":"15.2\/III\/38\/15.2-3820","metadata":{"court_decisions":""}},{"id":348331,"structure_id":49959,"section_number":"15.2-3821","catch_line":"Qualification of officers; vacancies","url":"\/15.2-3821\/","token":"15.2\/III\/38\/15.2-3821","metadata":false},{"id":348332,"structure_id":49959,"section_number":"15.2-3822","catch_line":"Sharing of offices; transfer of jurisdiction","url":"\/15.2-3822\/","token":"15.2\/III\/38\/15.2-3822","metadata":{"court_decisions":{"0":{"name":"City of Emporia v. County of Greensville","case_number":"0792232","citation":null,"date":"2024-06-11","url":"https:\/\/www.courtlistener.com\/opinion\/9528558\/city-of-emporia-v-county-of-greensville\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":348333,"structure_id":49959,"section_number":"15.2-3823","catch_line":"Tenure and reelection of county officer whose homesite becomes part of city","url":"\/15.2-3823\/","token":"15.2\/III\/38\/15.2-3823","metadata":{"court_decisions":""}},{"id":348334,"structure_id":49959,"section_number":"15.2-3824","catch_line":"Town officers","url":"\/15.2-3824\/","token":"15.2\/III\/38\/15.2-3824","metadata":{"court_decisions":""}},{"id":348335,"structure_id":49959,"section_number":"15.2-3825","catch_line":"Courts","url":"\/15.2-3825\/","token":"15.2\/III\/38\/15.2-3825","metadata":false},{"id":348336,"structure_id":49959,"section_number":"15.2-3826","catch_line":"Appointment of electoral board, sheriff, attorney for the Commonwealth and circuit court clerk","url":"\/15.2-3826\/","token":"15.2\/III\/38\/15.2-3826","metadata":{"court_decisions":""}},{"id":348337,"structure_id":49959,"section_number":"15.2-3827","catch_line":"Transfer of assessments to city books","url":"\/15.2-3827\/","token":"15.2\/III\/38\/15.2-3827","metadata":false},{"id":348338,"structure_id":49959,"section_number":"15.2-3828","catch_line":"State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax","url":"\/15.2-3828\/","token":"15.2\/III\/38\/15.2-3828","metadata":false},{"id":348339,"structure_id":49959,"section_number":"15.2-3829","catch_line":"Assumption of debt; adjustment","url":"\/15.2-3829\/","token":"15.2\/III\/38\/15.2-3829","metadata":{"court_decisions":""}},{"id":348340,"structure_id":49959,"section_number":"15.2-3830","catch_line":"Certain costs and expenses to be apportioned between city and county","url":"\/15.2-3830\/","token":"15.2\/III\/38\/15.2-3830","metadata":false},{"id":348341,"structure_id":49959,"section_number":"15.2-3831","catch_line":"Registrars and their duties","url":"\/15.2-3831\/","token":"15.2\/III\/38\/15.2-3831","metadata":false},{"id":348342,"structure_id":49959,"section_number":"15.2-3832","catch_line":"Authority to city to provide by condemnation, etc., water, light, power and fuel","url":"\/15.2-3832\/","token":"15.2\/III\/38\/15.2-3832","metadata":false},{"id":348343,"structure_id":49959,"section_number":"15.2-3833","catch_line":"Chapter not applicable to cities already existing","url":"\/15.2-3833\/","token":"15.2\/III\/38\/15.2-3833","metadata":false},{"id":348344,"structure_id":49959,"section_number":"15.2-3834","catch_line":"Congressional, etc., districts and judicial circuit not changed","url":"\/15.2-3834\/","token":"15.2\/III\/38\/15.2-3834","metadata":false}],"previous_section":{"id":348326,"structure_id":49959,"section_number":"15.2-3816","catch_line":"Town treasurer to continue in office; appointment where town had no treasurer","url":"\/15.2-3816\/","token":"15.2\/III\/38\/15.2-3816","metadata":false},"next_section":{"id":348328,"structure_id":49959,"section_number":"15.2-3818","catch_line":"Town sergeant to continue in office","url":"\/15.2-3818\/","token":"15.2\/III\/38\/15.2-3818","metadata":{"court_decisions":""}},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-3817\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 623; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1384629,"object_type":"law","relational_id":348327,"identifier":"15.2-3817","token":"15.2\/III\/38\/15.2-3817","url":"\/15.2-3817\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-3817\/","token":"15.2\/III\/38\/15.2-3817","dublin_core":{"Title":"Commissioner of revenue or assessor to continue in office; appointment where town had no commissioner or assessor","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-3817","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If a <span class=\"dictionary\">town<\/span> becomes a <span class=\"dictionary\">city<\/span> under this chapter, the commissioner of revenue or assessor of the <span class=\"dictionary\">town<\/span>, if there is one, shall be the commissioner of revenue of the <span class=\"dictionary\">city<\/span> and discharge the duties imposed on him by the charter or by general <span class=\"dictionary\">law<\/span>. If there is no commissioner of revenue or assessor of the <span class=\"dictionary\">town<\/span>, then the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> having <span class=\"dictionary\">jurisdiction<\/span> over such <span class=\"dictionary\">city<\/span> or <span class=\"dictionary\">town<\/span> shall, within thirty days after the <span class=\"dictionary\">town<\/span> is declared to be a <span class=\"dictionary\">city<\/span>, fill the vacancy by appointment, pending the next ensuing general election or, if the vacancy occurs within 120 days prior to such election, pending the second ensuing general election. The commissioner of revenue so appointed shall forthwith qualify before the <span class=\"dictionary\">court<\/span> or <span class=\"dictionary\">judge<\/span> appointing him or before the clerk of the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> in the clerk&#8217;s office. He shall serve until his successor is elected and qualified.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOMMISSIONER OF REVENUE OR ASSESSOR TO CONTINUE IN OFFICE; APPOINTMENT WHERE\nTOWN HAD NO COMMISSIONER OR ASSESSOR (\u00a7 15.2-3817)\n\nIf a town becomes a city under this chapter, the commissioner of revenue or\nassessor of the town, if there is one, shall be the commissioner of revenue of\nthe city and discharge the duties imposed on him by the charter or by general\nlaw. If there is no commissioner of revenue or assessor of the town, then the\ncircuit court having jurisdiction over such city or town shall, within thirty\ndays after the town is declared to be a city, fill the vacancy by appointment,\npending the next ensuing general election or, if the vacancy occurs within 120\ndays prior to such election, pending the second ensuing general election. The\ncommissioner of revenue so appointed shall forthwith qualify before the court or\njudge appointing him or before the clerk of the circuit court in the\nclerk&#8217;s office. He shall serve until his successor is elected and\nqualified.\n\nHISTORY: Code 1950, \u00a7 15-88; 1962, c. 623, \u00a7 15.1-988; 1971, Ex. Sess., c.\n158; 1997, c. 587.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}