58.1-3132 - How warrants paid; receivable for levies. - Virginia Statutes

§ 58.1-3132. How warrants paid; receivable for levies.

No treasurer shall refuse to pay any warrant legally drawn upon him andpresented for payment for the reason that a warrant of prior presentation hasnot been paid, when there is appropriated money in the treasury belonging tothe fund drawn upon available and sufficient to pay such prior warrant andalso the warrant so presented. However, such treasurer shall, as he mayreceive money into the treasury belonging to the fund so drawn upon, set suchmoney apart for the payment of warrants previously presented and in the orderpresented. He shall receive, in payment of the county or city levy, anycounty or city warrant drawn in favor of any taxpayer, whether such warranthas been entered in the treasurer's book or not. However, if the warrant hasbeen transferred it shall be subject to any county or city levy owing by thetaxpayer in whose favor the warrant was issued. When the warrant is for alarger sum than such levy due from the payee or transferee of the warrant,the treasurer shall endorse on the warrant a credit for the amount of thelevy so due and such payee or transferee shall execute to the treasurer areceipt for such amount, specifying the number and date of the warrant onwhich it was credited. The residue of the warrant shall be paid according tothe order of its entry in the treasurer's book. Copies of all appropriations,and ordinances and resolutions appropriating funds by the governing body,shall be delivered to the treasurer by the clerk of the governing body.

(Code 1950, § 58-921; 1959, Ex. Sess., c. 51; 1984, c. 675.)