{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-409.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-409.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-409.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-409.html"}],"law_id":84779,"edition_id":1,"section_id":84779,"structure_id":13412,"section_number":"15.2-409","catch_line":"Authority of boards of supervisors to require commissioners of revenue to prepare tax bills","history":"Code 1950, \u00a7 15-371.1; 1952, c. 243; 1962, c. 623, \u00a7 15.1-707; 1997, c. 587.","full_text":"The board may by resolution require the commissioner of revenue of such county to prepare and make all tax bills, in accord with all items shown on the land books, personal property books and income assessment books for the current year, and deliver the bills to the treasurer of the county at the time the land books, personal property books and income assessment books are delivered to such treasurer under general law. Such requirement shall not be effective, however, until the board has first installed in the office of the commissioner of revenue a suitable machine by which the tax bills may be prepared and made out simultaneously with the preparation and making out of the books. The board may prescribe the form of the tax bills and require the commissioner of revenue to destroy all unused tax bill forms in the presence of the board or a committee of its members appointed by its chairman. When the board has adopted such resolution and certified it to the county treasurer, he shall be relieved of all duties and responsibility in reference to the preparation of the bills.","order_by":null,"text":{"0":{"id":303779,"text":"The board may by resolution require the commissioner of revenue of such county to prepare and make all tax bills, in accord with all items shown on the land books, personal property books and income assessment books for the current year, and deliver the bills to the treasurer of the county at the time the land books, personal property books and income assessment books are delivered to such treasurer under general law. Such requirement shall not be effective, however, until the board has first installed in the office of the commissioner of revenue a suitable machine by which the tax bills may be prepared and made out simultaneously with the preparation and making out of the books. The board may prescribe the form of the tax bills and require the commissioner of revenue to destroy all unused tax bill forms in the presence of the board or a committee of its members appointed by its chairman. When the board has adopted such resolution and certified it to the county treasurer, he shall be relieved of all duties and responsibility in reference to the preparation of the bills.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13412,"edition_id":1,"name":"County Board Form of Government","identifier":"4","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:44:51","date_modified":"2026-06-26 03:44:51","permalink":{"id":151421,"object_type":"structure","relational_id":13412,"identifier":"4","token":"15.2\/I\/4","url":"\/15.2\/I\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13138,"edition_id":1,"name":"General Provisions; Charters; Other Forms and Organization of Counties","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151281,"object_type":"structure","relational_id":13138,"identifier":"I","token":"15.2\/I","url":"\/15.2\/I\/","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":81923,"structure_id":13412,"section_number":"15.2-400","catch_line":"Form of government to be known as county board form; applicability of chapter","url":"\/15.2-400\/","token":"15.2\/I\/4\/15.2-400","metadata":false},{"id":63771,"structure_id":13412,"section_number":"15.2-401","catch_line":"Adoption of county board form","url":"\/15.2-401\/","token":"15.2\/I\/4\/15.2-401","metadata":false},{"id":58994,"structure_id":13412,"section_number":"15.2-402","catch_line":"Board of county supervisors; election; terms; chairman; vacancies","url":"\/15.2-402\/","token":"15.2\/I\/4\/15.2-402","metadata":false},{"id":69868,"structure_id":13412,"section_number":"15.2-403","catch_line":"Same; powers and duties","url":"\/15.2-403\/","token":"15.2\/I\/4\/15.2-403","metadata":false},{"id":78744,"structure_id":13412,"section_number":"15.2-404","catch_line":"Appointment and compensation of officers and employees of county","url":"\/15.2-404\/","token":"15.2\/I\/4\/15.2-404","metadata":false},{"id":83416,"structure_id":13412,"section_number":"15.2-405","catch_line":"Assignment of activities","url":"\/15.2-405\/","token":"15.2\/I\/4\/15.2-405","metadata":false},{"id":74837,"structure_id":13412,"section_number":"15.2-406","catch_line":"Appointment, compensation and removal of county administrator","url":"\/15.2-406\/","token":"15.2\/I\/4\/15.2-406","metadata":false},{"id":66438,"structure_id":13412,"section_number":"15.2-407","catch_line":"Powers and duties of county administrator","url":"\/15.2-407\/","token":"15.2\/I\/4\/15.2-407","metadata":false},{"id":75813,"structure_id":13412,"section_number":"15.2-408","catch_line":"Attorney for the Commonwealth, county clerk, sheriff, commissioner of the revenue and treasurer of the county","url":"\/15.2-408\/","token":"15.2\/I\/4\/15.2-408","metadata":false},{"id":84779,"structure_id":13412,"section_number":"15.2-409","catch_line":"Authority of boards of supervisors to require commissioners of revenue to prepare tax bills","url":"\/15.2-409\/","token":"15.2\/I\/4\/15.2-409","metadata":false},{"id":85576,"structure_id":13412,"section_number":"15.2-410","catch_line":"County school board and division superintendent of schools","url":"\/15.2-410\/","token":"15.2\/I\/4\/15.2-410","metadata":false},{"id":75332,"structure_id":13412,"section_number":"15.2-411","catch_line":"County health officer; county board of health","url":"\/15.2-411\/","token":"15.2\/I\/4\/15.2-411","metadata":false},{"id":54382,"structure_id":13412,"section_number":"15.2-412","catch_line":"Local board of social services and local director of social services","url":"\/15.2-412\/","token":"15.2\/I\/4\/15.2-412","metadata":false},{"id":65400,"structure_id":13412,"section_number":"15.2-413","catch_line":"Department of extension and continuing education","url":"\/15.2-413\/","token":"15.2\/I\/4\/15.2-413","metadata":false},{"id":55322,"structure_id":13412,"section_number":"15.2-414","catch_line":"County purchasing agent","url":"\/15.2-414\/","token":"15.2\/I\/4\/15.2-414","metadata":false},{"id":75508,"structure_id":13412,"section_number":"15.2-415","catch_line":"Schedule of compensation for officers and employees","url":"\/15.2-415\/","token":"15.2\/I\/4\/15.2-415","metadata":false},{"id":85100,"structure_id":13412,"section_number":"15.2-416","catch_line":"Official bonds","url":"\/15.2-416\/","token":"15.2\/I\/4\/15.2-416","metadata":false},{"id":73777,"structure_id":13412,"section_number":"15.2-417","catch_line":"Examination and audit of accounts and books","url":"\/15.2-417\/","token":"15.2\/I\/4\/15.2-417","metadata":false},{"id":68691,"structure_id":13412,"section_number":"15.2-418","catch_line":"Certain officers not affected","url":"\/15.2-418\/","token":"15.2\/I\/4\/15.2-418","metadata":false}],"previous_section":{"id":75813,"structure_id":13412,"section_number":"15.2-408","catch_line":"Attorney for the Commonwealth, county clerk, sheriff, commissioner of the revenue and treasurer of the county","url":"\/15.2-408\/","token":"15.2\/I\/4\/15.2-408","metadata":false},"next_section":{"id":85576,"structure_id":13412,"section_number":"15.2-410","catch_line":"County school board and division superintendent of schools","url":"\/15.2-410\/","token":"15.2\/I\/4\/15.2-410","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-409\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1952, chapter 243; in 1962, chapter 623; in 1997, chapter 587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":151459,"object_type":"law","relational_id":84779,"identifier":"15.2-409","token":"15.2\/I\/4\/15.2-409","url":"\/15.2-409\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-409\/","token":"15.2\/I\/4\/15.2-409","dublin_core":{"Title":"Authority of boards of supervisors to require commissioners of revenue to prepare tax bills","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-409","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The board may by resolution require the commissioner of revenue of such county<\/span> to prepare and make all tax bills, in accord with all items shown on the land books, personal property books and income assessment books for the current year, and deliver the bills to the treasurer of the county<\/span> at the time the land books, personal property books and income assessment books are delivered to such treasurer under general law<\/span>. Such requirement shall not be effective, however, until the board has first installed in the office of the commissioner of revenue a suitable machine by which the tax bills may be prepared and made out simultaneously with the preparation and making out of the books. The board may prescribe the form of the tax bills and require the commissioner of revenue to destroy all unused tax bill forms in the presence of the board or a committee of its members appointed by its chairman. When the board has adopted such resolution and certified it to the county<\/span> treasurer, he shall be relieved of all duties and responsibility in reference to the preparation of the bills.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAUTHORITY OF BOARDS OF SUPERVISORS TO REQUIRE COMMISSIONERS OF REVENUE TO\nPREPARE TAX BILLS (\u00a7 15.2-409)\n\nThe board may by resolution require the commissioner of revenue of such county\nto prepare and make all tax bills, in accord with all items shown on the land\nbooks, personal property books and income assessment books for the current year,\nand deliver the bills to the treasurer of the county at the time the land books,\npersonal property books and income assessment books are delivered to such\ntreasurer under general law. Such requirement shall not be effective, however,\nuntil the board has first installed in the office of the commissioner of revenue\na suitable machine by which the tax bills may be prepared and made out\nsimultaneously with the preparation and making out of the books. The board may\nprescribe the form of the tax bills and require the commissioner of revenue to\ndestroy all unused tax bill forms in the presence of the board or a committee of\nits members appointed by its chairman. When the board has adopted such\nresolution and certified it to the county treasurer, he shall be relieved of all\nduties and responsibility in reference to the preparation of the bills.\n\nHISTORY: Code 1950, \u00a7 15-371.1; 1952, c. 243; 1962, c. 623, \u00a7 15.1-707; 1997,\nc. 587.","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}}