58.1-3913 - When treasurer to receive taxes and levies without penalty; how payments credited. - Virginia Statutes

§ 58.1-3913. When treasurer to receive taxes and levies without penalty; howpayments credited.

Each treasurer shall commence to receive local levies as soon as he receivescopies of the commissioner's books and continue to receive the same withoutpenalty up to and including December 5 of each year, or such other date setby the governing body. Unless otherwise provided by ordinance of thegoverning body, any payment of local levies received shall be credited firstagainst the most delinquent local account, the collection of which is notsubject to a defense of an applicable statute of limitations.

(Code 1950, § 58-961; 1956, c. 69; 1979, c. 259; 1984, c. 675.)