STATE STATUTES & CODES

VIRGINIA STATUTES AND CODES

Chapter 31 - Local Officers (58.1-3100 thru 58.1-3177)

• 58.1-3100 - Interpretation of "commissioner.".
• 58.1-3101 - County commissioner of the revenue to keep an office at county seat; removal to other place.
• 58.1-3102 - Jurisdiction of commissioners.
• 58.1-3103 - When commissioners begin work; commissioners to make assessments.
• 58.1-3104 - Commissioner of the revenue entitled to books and papers of predecessor.
• 58.1-3105 - Tax Commissioner to instruct commissioners of the revenue.
• 58.1-3106 - How compensation of commissioners paid; when compensation withheld.
• 58.1-3107 - Commissioner of the revenue to obtain returns from taxpayers.
• 58.1-3108 - Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner.
• 58.1-3109 - Duties of commissioners as to personal property, income and licenses.
• 58.1-3110 - Power to summon taxpayers and other persons.
• 58.1-3111 - Penalties.
• 58.1-3112 - Commissioner to preserve returns; destruction of returns; penalty.
• 58.1-3113 - Returns of intangible personal property forwarded to Department.
• 58.1-3114 - Books and certain forms of returns to be furnished by Department.
• 58.1-3115 - Arrangement and contents of books.
• 58.1-3116 - Department may prescribe separate books for state and local levies.
• 58.1-3117 - Disposition of supplemental assessment sheets.
• 58.1-3118 - Commissioner to retain original personal property book; reproduction of book; disposition of copies.
• 58.1-3119 - Personal property book not to be altered after delivery to treasurer.
• 58.1-3120 - If books for preceding year not made out, how supplied.
• 58.1-3121 - Penalty for false entry in books.
• 58.1-3122 - Tax Commissioner may report misconduct or incapacity of commissioner of the revenue.
• 58.1-3122.1 - Photocopying fees imposed by commissioners of the revenue.
• 58.1-3122.2 - Remote access to nonconfidential public records maintained by commissioner.
• 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 - Description unavailable
• 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 - Description unavailable
• 58.1-3158 - Duties of treasurers.
• 58.1-3159 - Description unavailable
• 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 - Description unavailable
• 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 - Description unavailable
• 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.
• 58.1-3173 - System of accounting.
• 58.1-3174 - Entries.
• 58.1-3175 - Statement and payment of amounts collected.
• 58.1-3176 - Commissions on collections.
• 58.1-3177 - Duties of the clerk; deposit of funds; investment of funds; failure to pay out.

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