15.2-409 - Authority of boards of supervisors to require commissioners of revenue to prepare tax bills. - Virginia Statutes

§ 15.2-409. Authority of boards of supervisors to require commissioners ofrevenue to prepare tax bills.

The board may by resolution require the commissioner of revenue of suchcounty to prepare and make all tax bills, in accord with all items shown onthe land books, personal property books and income assessment books for thecurrent year, and deliver the bills to the treasurer of the county at thetime the land books, personal property books and income assessment books aredelivered to such treasurer under general law. Such requirement shall not beeffective, however, until the board has first installed in the office of thecommissioner of revenue a suitable machine by which the tax bills may beprepared and made out simultaneously with the preparation and making out ofthe books. The board may prescribe the form of the tax bills and require thecommissioner of revenue to destroy all unused tax bill forms in the presenceof the board or a committee of its members appointed by its chairman. Whenthe board has adopted such resolution and certified it to the countytreasurer, he shall be relieved of all duties and responsibility in referenceto the preparation of the bills.

(Code 1950, § 15-371.1; 1952, c. 243; 1962, c. 623, § 15.1-707; 1997, c. 587.)