{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-1636.14.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-1636.14.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-1636.14.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-1636.14.html"}],"law_id":83338,"edition_id":1,"section_id":83338,"structure_id":13294,"section_number":"15.2-1636.14","catch_line":"Proportion borne by Commonwealth and by localities","history":"Code 1950, \u00a7 14-77; 1954, c. 652; 1964, c. 386, \u00a7 14.1-64; 1972, c. 731; 1977, c. 623; 1979, c. 83; 1980, c. 588; 1998, c. 872.","full_text":"A\n\nThe salaries, expenses and other allowances of attorneys for the Commonwealth in counties and cities as fixed and determined by the Compensation Board shall be paid by the Commonwealth after July 1, 1980.B\n\nThe salaries, expenses and other allowances of treasurers and commissioners, or any officers, whether elected or appointed, who hold the combined office of county or city treasurer and commissioner of the revenue in the counties and cities shall be paid in the proportion of one-half by the respective counties and cities and one-half by the Commonwealth, except as hereafter in this section provided.C\n\nThe salary, expenses and other allowances of any city treasurer who neither collects nor disburses local taxes or revenues shall be paid entirely by the Commonwealth and the salary, expenses and other allowances of any city treasurer who disburses local revenues but does not collect the same shall be paid in the proportion of one-third by the city and two-thirds by the Commonwealth.D\n\nIn no event shall the amount paid by each city and county as its share of the salary of its respective treasurer and commissioner in any fiscal year exceed the actual dollar amount paid by such city and county for such salaries during the fiscal year ending June 30, 1980.E\n\nIn the case of each county and city treasurer except a city treasurer who neither collects nor disburses local taxes or revenues, and in the case of each county and city commissioner of the revenue, the cost of such office furniture, office equipment and office appliances as may be specifically authorized by and included in the then current expense allowance made to such officer under the provisions of this article, shall be paid in the proportion of two-thirds by the county or city and one-third by the Commonwealth. The prices paid for such office furniture, office equipment and office appliances shall not be in excess of the prices available to the Commonwealth if such purchases were made through the Department of General Services’ Division of Purchases and Supply. The words “office furniture, office equipment and office appliances,” as used in this subsection, mean such items of this character as have a useful life of more than one year; and the word “cost,” as used in this subsection, may include a rental cost, in the discretion of the Compensation Board, in any case in which, in the opinion of the Board, such rental cost, in whole or in part, is properly includible in the expense allowance.F\n\nIf any county or city commissioner of the revenue or county or city treasurer uses any forms, sheets or books of any kind for the assessment or collection of state or local taxes or levies, or in connection with the assessment or collection of such taxes or levies, in lieu of the standard forms, sheets or books furnished by the Commonwealth, no part of the cost of such forms, sheets or books shall be paid by the Commonwealth, but their entire cost shall be paid out of the treasury of the county or city whose governing body required, authorized or consented to their use. This subsection shall not be construed as enlarging the existing powers of local governing bodies to require, authorize or consent to the use of such forms, sheets or books.G\n\nThe cost of all forms, sheets and books of all kinds used for the assessment or collection of local license and local excise taxes or used in connection with the assessment or collection of local license and local excise taxes, shall be paid entirely out of the local treasury, including the cost of any tags, stamps, stickers, or other devices intended to evidence the payment of any such local license or local excise taxes.H\n\nThe cost of all forms, sheets and books of all kinds used in the ascertainment, billing or collection of charges for utility or other special services rendered by a county or city, or by any district or agency thereof shall be paid entirely by the locality, although it may be the duty of the treasurer or the commissioner of the revenue to ascertain or collect such charges under applicable provisions of law.\n\t\t\tThe governing body of each county and city shall provide suitable office space for the treasurer and commissioner of the revenue, together with the necessary heat, light, water and janitorial service. The entire cost of providing such office space, heat, light, water and janitorial service shall be paid out of the local treasury.\n\t\t\tThe provisions of this section, as amended, shall not affect any county operating under an optional form of organization and government as provided by Chapter 3 (§ 15.2-300 et seq.) of this title.","order_by":null,"text":{"0":{"id":298581,"text":"The salaries, expenses and other allowances of attorneys for the Commonwealth in counties and cities as fixed and determined by the Compensation Board shall be paid by the Commonwealth after July 1, 1980.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":298582,"text":"The salaries, expenses and other allowances of treasurers and commissioners, or any officers, whether elected or appointed, who hold the combined office of county or city treasurer and commissioner of the revenue in the counties and cities shall be paid in the proportion of one-half by the respective counties and cities and one-half by the Commonwealth, except as hereafter in this section provided.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":298583,"text":"The salary, expenses and other allowances of any city treasurer who neither collects nor disburses local taxes or revenues shall be paid entirely by the Commonwealth and the salary, expenses and other allowances of any city treasurer who disburses local revenues but does not collect the same shall be paid in the proportion of one-third by the city and two-thirds by the Commonwealth.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":298584,"text":"In no event shall the amount paid by each city and county as its share of the salary of its respective treasurer and commissioner in any fiscal year exceed the actual dollar amount paid by such city and county for such salaries during the fiscal year ending June 30, 1980.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":298585,"text":"In the case of each county and city treasurer except a city treasurer who neither collects nor disburses local taxes or revenues, and in the case of each county and city commissioner of the revenue, the cost of such office furniture, office equipment and office appliances as may be specifically authorized by and included in the then current expense allowance made to such officer under the provisions of this article, shall be paid in the proportion of two-thirds by the county or city and one-third by the Commonwealth. The prices paid for such office furniture, office equipment and office appliances shall not be in excess of the prices available to the Commonwealth if such purchases were made through the Department of General Services’ Division of Purchases and Supply. The words “office furniture, office equipment and office appliances,” as used in this subsection, mean such items of this character as have a useful life of more than one year; and the word “cost,” as used in this subsection, may include a rental cost, in the discretion of the Compensation Board, in any case in which, in the opinion of the Board, such rental cost, in whole or in part, is properly includible in the expense allowance.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":298586,"text":"If any county or city commissioner of the revenue or county or city treasurer uses any forms, sheets or books of any kind for the assessment or collection of state or local taxes or levies, or in connection with the assessment or collection of such taxes or levies, in lieu of the standard forms, sheets or books furnished by the Commonwealth, no part of the cost of such forms, sheets or books shall be paid by the Commonwealth, but their entire cost shall be paid out of the treasury of the county or city whose governing body required, authorized or consented to their use. This subsection shall not be construed as enlarging the existing powers of local governing bodies to require, authorize or consent to the use of such forms, sheets or books.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":298587,"text":"The cost of all forms, sheets and books of all kinds used for the assessment or collection of local license and local excise taxes or used in connection with the assessment or collection of local license and local excise taxes, shall be paid entirely out of the local treasury, including the cost of any tags, stamps, stickers, or other devices intended to evidence the payment of any such local license or local excise taxes.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"7":{"id":298588,"text":"The cost of all forms, sheets and books of all kinds used in the ascertainment, billing or collection of charges for utility or other special services rendered by a county or city, or by any district or agency thereof shall be paid entirely by the locality, although it may be the duty of the treasurer or the commissioner of the revenue to ascertain or collect such charges under applicable provisions of law.\n\t\t\tThe governing body of each county and city shall provide suitable office space for the treasurer and commissioner of the revenue, together with the necessary heat, light, water and janitorial service. The entire cost of providing such office space, heat, light, water and janitorial service shall be paid out of the local treasury.\n\t\t\tThe provisions of this section, as amended, shall not affect any county operating under an optional form of organization and government as provided by Chapter 3 (§ 15.2-300 et seq.) of this title.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G"}},"ancestry":[{"id":13294,"edition_id":1,"name":"Compensation Board Generally","identifier":"6.1","label":"article","depth":4,"order_by":1,"parent_id":12877,"metadata":{},"date_created":"2026-06-26 03:44:35","date_modified":"2026-06-26 03:44:35","permalink":{"id":153571,"object_type":"structure","relational_id":13294,"identifier":"6.1","token":"15.2\/II\/16\/6.1","url":"\/15.2\/II\/16\/6.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12877,"edition_id":1,"name":"Local Constitutional Officers, Courthouses and Supplies","identifier":"16","label":"chapter","depth":3,"order_by":1,"parent_id":12733,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":153305,"object_type":"structure","relational_id":12877,"identifier":"16","token":"15.2\/II\/16","url":"\/15.2\/II\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12733,"edition_id":1,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":152369,"object_type":"structure","relational_id":12733,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":87250,"structure_id":13294,"section_number":"15.2-1636.1","catch_line":"Salaries of city commissioners of the revenue","url":"\/15.2-1636.1\/","token":"15.2\/II\/16\/6.1\/15.2-1636.1","metadata":false},{"id":78092,"structure_id":13294,"section_number":"15.2-1636.10","catch_line":"Appeals from certain decisions affecting expenses, etc., of circuit court clerks","url":"\/15.2-1636.10\/","token":"15.2\/II\/16\/6.1\/15.2-1636.10","metadata":false},{"id":57430,"structure_id":13294,"section_number":"15.2-1636.11","catch_line":"Determination of population","url":"\/15.2-1636.11\/","token":"15.2\/II\/16\/6.1\/15.2-1636.11","metadata":false},{"id":69688,"structure_id":13294,"section_number":"15.2-1636.12","catch_line":"Increase in salaries in certain cases","url":"\/15.2-1636.12\/","token":"15.2\/II\/16\/6.1\/15.2-1636.12","metadata":false},{"id":69843,"structure_id":13294,"section_number":"15.2-1636.13","catch_line":"Time and manner of payment","url":"\/15.2-1636.13\/","token":"15.2\/II\/16\/6.1\/15.2-1636.13","metadata":false},{"id":83338,"structure_id":13294,"section_number":"15.2-1636.14","catch_line":"Proportion borne by Commonwealth and by localities","url":"\/15.2-1636.14\/","token":"15.2\/II\/16\/6.1\/15.2-1636.14","metadata":false},{"id":70439,"structure_id":13294,"section_number":"15.2-1636.15","catch_line":"Manner of payment of certain items contained in budgets of county and city attorneys for the Commonwealth, treasurers and commissioners of the revenue","url":"\/15.2-1636.15\/","token":"15.2\/II\/16\/6.1\/15.2-1636.15","metadata":false},{"id":59553,"structure_id":13294,"section_number":"15.2-1636.16","catch_line":"Appropriations chargeable with Commonwealth's proportion of salaries, etc","url":"\/15.2-1636.16\/","token":"15.2\/II\/16\/6.1\/15.2-1636.16","metadata":false},{"id":86233,"structure_id":13294,"section_number":"15.2-1636.17","catch_line":"Payments to counties which do not have certain officers","url":"\/15.2-1636.17\/","token":"15.2\/II\/16\/6.1\/15.2-1636.17","metadata":false},{"id":70112,"structure_id":13294,"section_number":"15.2-1636.18","catch_line":"Deputies, office expenses, premiums on bonds, etc","url":"\/15.2-1636.18\/","token":"15.2\/II\/16\/6.1\/15.2-1636.18","metadata":false},{"id":67674,"structure_id":13294,"section_number":"15.2-1636.19","catch_line":"Adjustment of questions of division of compensation, expenses, etc","url":"\/15.2-1636.19\/","token":"15.2\/II\/16\/6.1\/15.2-1636.19","metadata":false},{"id":81112,"structure_id":13294,"section_number":"15.2-1636.2","catch_line":"Salaries of county commissioners of the revenue","url":"\/15.2-1636.2\/","token":"15.2\/II\/16\/6.1\/15.2-1636.2","metadata":false},{"id":54284,"structure_id":13294,"section_number":"15.2-1636.20","catch_line":"Payments to localities under the Personal Property Tax Relief Act of 1998","url":"\/15.2-1636.20\/","token":"15.2\/II\/16\/6.1\/15.2-1636.20","metadata":false},{"id":59078,"structure_id":13294,"section_number":"15.2-1636.3","catch_line":"Real estate transfer and license fees in counties","url":"\/15.2-1636.3\/","token":"15.2\/II\/16\/6.1\/15.2-1636.3","metadata":false},{"id":69119,"structure_id":13294,"section_number":"15.2-1636.4","catch_line":"Real estate transfer and license fees in cities","url":"\/15.2-1636.4\/","token":"15.2\/II\/16\/6.1\/15.2-1636.4","metadata":false},{"id":76689,"structure_id":13294,"section_number":"15.2-1636.5","catch_line":"Membership; compensation","url":"\/15.2-1636.5\/","token":"15.2\/II\/16\/6.1\/15.2-1636.5","metadata":false},{"id":81219,"structure_id":13294,"section_number":"15.2-1636.6","catch_line":"Duties of chairman","url":"\/15.2-1636.6\/","token":"15.2\/II\/16\/6.1\/15.2-1636.6","metadata":false},{"id":76805,"structure_id":13294,"section_number":"15.2-1636.6:1","catch_line":"Statement of receipts and expenses of officers","url":"\/15.2-1636.6_1\/","token":"15.2\/II\/16\/6.1\/15.2-1636.6_1","metadata":false},{"id":75030,"structure_id":13294,"section_number":"15.2-1636.7","catch_line":"Filing requests for salaries","url":"\/15.2-1636.7\/","token":"15.2\/II\/16\/6.1\/15.2-1636.7","metadata":false},{"id":77347,"structure_id":13294,"section_number":"15.2-1636.8","catch_line":"Duties of Board in fixing salaries, expenses, etc","url":"\/15.2-1636.8\/","token":"15.2\/II\/16\/6.1\/15.2-1636.8","metadata":false},{"id":71003,"structure_id":13294,"section_number":"15.2-1636.9","catch_line":"Appeal from decision of Board","url":"\/15.2-1636.9\/","token":"15.2\/II\/16\/6.1\/15.2-1636.9","metadata":false}],"previous_section":{"id":69843,"structure_id":13294,"section_number":"15.2-1636.13","catch_line":"Time and manner of payment","url":"\/15.2-1636.13\/","token":"15.2\/II\/16\/6.1\/15.2-1636.13","metadata":false},"next_section":{"id":70439,"structure_id":13294,"section_number":"15.2-1636.15","catch_line":"Manner of payment of certain items contained in budgets of county and city attorneys for the Commonwealth, treasurers and commissioners of the revenue","url":"\/15.2-1636.15\/","token":"15.2\/II\/16\/6.1\/15.2-1636.15","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-1636.14\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1954, chapter 652; in 1964, chapter 386; in 1972, chapter 731; in 1977, chapter 623; in 1979, chapter 83; in 1980, chapter 588; in 1998, chapter 872<\/a>.<\/p>","references":[{"id":85524,"section_number":"15.2-1606","catch_line":"Defense of constitutional officers; appointment of counsel","order_by":null,"url":"\/15.2-1606\/"},{"id":54284,"section_number":"15.2-1636.20","catch_line":"Payments to localities under the Personal Property Tax Relief Act of 1998","order_by":null,"url":"\/15.2-1636.20\/"}],"refers_to":[{"id":83114,"section_number":"15.2-300","catch_line":"Adoption of optional forms of county government; inconsistent provisions of law","order_by":null,"url":"\/15.2-300\/"}],"permalink":{"id":153593,"object_type":"law","relational_id":83338,"identifier":"15.2-1636.14","token":"15.2\/II\/16\/6.1\/15.2-1636.14","url":"\/15.2-1636.14\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-1636.14\/","token":"15.2\/II\/16\/6.1\/15.2-1636.14","dublin_core":{"Title":"Proportion borne by Commonwealth and by localities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-1636.14","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The salaries, expenses and other allowances of attorneys for the Commonwealth in counties and cities as fixed and determined by the Compensation Board shall be paid by the Commonwealth after July 1, 1980. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The salaries, expenses and other allowances of treasurers and commissioners, or any officers, whether elected or appointed, who hold the combined office of county<\/span> or city<\/span> treasurer and commissioner of the revenue in the counties and cities shall be paid in the proportion of one-half by the respective counties and cities and one-half by the Commonwealth, except as hereafter in this section provided. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The salary, expenses and other allowances of any city<\/span> treasurer who neither collects nor disburses local taxes or revenues shall be paid entirely by the Commonwealth and the salary, expenses and other allowances of any city<\/span> treasurer who disburses local revenues but does not collect the same shall be paid in the proportion of one-third by the city<\/span> and two-thirds by the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In no event shall the amount paid by each city<\/span> and county<\/span> as its share of the salary of its respective treasurer and commissioner in any fiscal year exceed the actual dollar amount paid by such city<\/span> and county<\/span> for such salaries during the fiscal year ending June 30, 1980. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In the case of each county<\/span> and city<\/span> treasurer except a city<\/span> treasurer who neither collects nor disburses local taxes or revenues, and in the case of each county<\/span> and city<\/span> commissioner of the revenue, the cost of such office furniture, office equipment and office appliances as may be specifically authorized by and included in the then current expense allowance made to such officer under the provisions of this article, shall be paid in the proportion of two-thirds by the county<\/span> or city<\/span> and one-third by the Commonwealth. The prices paid for such office furniture, office equipment and office appliances shall not be in excess of the prices available to the Commonwealth if such purchases were made through the Department of General Services’ Division of Purchases and Supply. The words “office furniture, office equipment and office appliances,” as used in this subsection, mean such items of this character as have a useful life of more than one year; and the word “cost,” as used in this subsection, may include a rental cost, in the discretion of the Compensation Board, in any case in which, in the opinion<\/span> of the Board, such rental cost, in whole or in part, is properly includible in the expense allowance. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> If any county<\/span> or city<\/span> commissioner of the revenue or county<\/span> or city<\/span> treasurer uses any forms, sheets or books of any kind for the assessment or collection of state or local taxes or levies, or in connection with the assessment or collection of such taxes or levies, in lieu of the standard forms, sheets or books furnished by the Commonwealth, no part of the cost of such forms, sheets or books shall be paid by the Commonwealth, but their entire cost shall be paid out of the treasury of the county<\/span> or city<\/span> whose governing body<\/span> required, authorized or consented to their use. This subsection shall not be construed as enlarging the existing powers of local governing bodies to require, authorize or consent to the use of such forms, sheets or books. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> The cost of all forms, sheets and books of all kinds used for the assessment or collection of local license and local excise taxes or used in connection with the assessment or collection of local license and local excise taxes, shall be paid entirely out of the local treasury, including the cost of any tags, stamps, stickers, or other devices intended to evidence<\/span> the payment of any such local license or local excise taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> The cost of all forms, sheets and books of all kinds used in the ascertainment, billing or collection of charges for utility or other special services rendered by a county<\/span> or city<\/span>, or by any district or agency thereof shall be paid entirely by the locality<\/span>, although it may be the duty of the treasurer or the commissioner of the revenue to ascertain or collect such charges under applicable provisions of law<\/span>.\n\t\t\tThe governing body<\/span> of each county<\/span> and city<\/span> shall provide suitable office space for the treasurer and commissioner of the revenue, together with the necessary heat, light, water and janitorial service. The entire cost of providing such office space, heat, light, water and janitorial service shall be paid out of the local treasury.\n\t\t\tThe provisions of this section, as amended, shall not affect any county<\/span> operating under an optional form of organization and government as provided by Chapter 3 (§ 15.2-300<\/a> et seq.) of this title. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROPORTION BORNE BY COMMONWEALTH AND BY LOCALITIES (\u00a7 15.2-1636.14)\n\nA. The salaries, expenses and other allowances of attorneys for the Commonwealth\nin counties and cities as fixed and determined by the Compensation Board shall\nbe paid by the Commonwealth after July 1, 1980.\n\nB. The salaries, expenses and other allowances of treasurers and commissioners,\nor any officers, whether elected or appointed, who hold the combined office of\ncounty or city treasurer and commissioner of the revenue in the counties and\ncities shall be paid in the proportion of one-half by the respective counties\nand cities and one-half by the Commonwealth, except as hereafter in this section\nprovided.\n\nC. The salary, expenses and other allowances of any city treasurer who neither\ncollects nor disburses local taxes or revenues shall be paid entirely by the\nCommonwealth and the salary, expenses and other allowances of any city treasurer\nwho disburses local revenues but does not collect the same shall be paid in the\nproportion of one-third by the city and two-thirds by the Commonwealth.\n\nD. In no event shall the amount paid by each city and county as its share of the\nsalary of its respective treasurer and commissioner in any fiscal year exceed\nthe actual dollar amount paid by such city and county for such salaries during\nthe fiscal year ending June 30, 1980.\n\nE. In the case of each county and city treasurer except a city treasurer who\nneither collects nor disburses local taxes or revenues, and in the case of each\ncounty and city commissioner of the revenue, the cost of such office furniture,\noffice equipment and office appliances as may be specifically authorized by and\nincluded in the then current expense allowance made to such officer under the\nprovisions of this article, shall be paid in the proportion of two-thirds by the\ncounty or city and one-third by the Commonwealth. The prices paid for such\noffice furniture, office equipment and office appliances shall not be in excess\nof the prices available to the Commonwealth if such purchases were made through\nthe Department of General Services’ Division of Purchases and Supply. The\nwords “office furniture, office equipment and office appliances,” as\nused in this subsection, mean such items of this character as have a useful life\nof more than one year; and the word “cost,” as used in this\nsubsection, may include a rental cost, in the discretion of the Compensation\nBoard, in any case in which, in the opinion of the Board, such rental cost, in\nwhole or in part, is properly includible in the expense allowance.\n\nF. If any county or city commissioner of the revenue or county or city treasurer\nuses any forms, sheets or books of any kind for the assessment or collection of\nstate or local taxes or levies, or in connection with the assessment or\ncollection of such taxes or levies, in lieu of the standard forms, sheets or\nbooks furnished by the Commonwealth, no part of the cost of such forms, sheets\nor books shall be paid by the Commonwealth, but their entire cost shall be paid\nout of the treasury of the county or city whose governing body required,\nauthorized or consented to their use. This subsection shall not be construed as\nenlarging the existing powers of local governing bodies to require, authorize or\nconsent to the use of such forms, sheets or books.\n\nG. The cost of all forms, sheets and books of all kinds used for the assessment\nor collection of local license and local excise taxes or used in connection with\nthe assessment or collection of local license and local excise taxes, shall be\npaid entirely out of the local treasury, including the cost of any tags, stamps,\nstickers, or other devices intended to evidence the payment of any such local\nlicense or local excise taxes.\n\nH. The cost of all forms, sheets and books of all kinds used in the\nascertainment, billing or collection of charges for utility or other special\nservices rendered by a county or city, or by any district or agency thereof\nshall be paid entirely by the locality, although it may be the duty of the\ntreasurer or the commissioner of the revenue to ascertain or collect such\ncharges under applicable provisions of law.\n\t\t\tThe governing body of each county and city shall provide suitable office\nspace for the treasurer and commissioner of the revenue, together with the\nnecessary heat, light, water and janitorial service. The entire cost of\nproviding such office space, heat, light, water and janitorial service shall be\npaid out of the local treasury.\n\t\t\tThe provisions of this section, as amended, shall not affect any county\noperating under an optional form of organization and government as provided by\nChapter 3 (§ 15.2-300 et seq.) of this title.\n\nHISTORY: Code 1950, \u00a7 14-77; 1954, c. 652; 1964, c. 386, \u00a7 14.1-64; 1972, c.\n731; 1977, c. 623; 1979, c. 83; 1980, c. 588; 1998, c. 872.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}