{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-519.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-519.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-519.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-519.html"}],"law_id":75774,"edition_id":1,"section_id":75774,"structure_id":13140,"section_number":"15.2-519","catch_line":"Department of finance; director; general duties","history":"Code 1950, \u00a7 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, \u00a7 15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587.","full_text":"The director of finance shall be the head of the department of finance and, as such, have charge of: (i) the administration of the financial affairs of the county, including the budget; (ii) the assessment of property for taxation; (iii) the collection of taxes, license fees and other revenues; (iv) the custody of all public funds belonging to or handled by the county; (v) the supervision of the expenditures of the county and its subdivisions; (vi) the disbursement of county funds; (vii) the purchase, storage and distribution of all supplies, materials, equipment and contractual services needed by any department, office or other using agency of the county unless some other officer or employee is designated for this purpose; (viii) the keeping and supervision of all accounts; and (ix) such other duties as the board requires.","order_by":null,"text":{"0":{"id":272067,"text":"The director of finance shall be the head of the department of finance and, as such, have charge of: (i) the administration of the financial affairs of the county, including the budget; (ii) the assessment of property for taxation; (iii) the collection of taxes, license fees and other revenues; (iv) the custody of all public funds belonging to or handled by the county; (v) the supervision of the expenditures of the county and its subdivisions; (vi) the disbursement of county funds; (vii) the purchase, storage and distribution of all supplies, materials, equipment and contractual services needed by any department, office or other using agency of the county unless some other officer or employee is designated for this purpose; (viii) the keeping and supervision of all accounts; and (ix) such other duties as the board requires.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13140,"edition_id":1,"name":"Departments; County Executive Form","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13139,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151581,"object_type":"structure","relational_id":13140,"identifier":"3","token":"15.2\/I\/5\/3","url":"\/15.2\/I\/5\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13139,"edition_id":1,"name":"County Executive Form of Government","identifier":"5","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151499,"object_type":"structure","relational_id":13139,"identifier":"5","token":"15.2\/I\/5","url":"\/15.2\/I\/5\/","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":55001,"structure_id":13140,"section_number":"15.2-518","catch_line":"Departments of the county","url":"\/15.2-518\/","token":"15.2\/I\/5\/3\/15.2-518","metadata":false},{"id":75774,"structure_id":13140,"section_number":"15.2-519","catch_line":"Department of finance; director; general duties","url":"\/15.2-519\/","token":"15.2\/I\/5\/3\/15.2-519","metadata":false},{"id":54166,"structure_id":13140,"section_number":"15.2-520","catch_line":"Department of Finance; expenditures and accounts","url":"\/15.2-520\/","token":"15.2\/I\/5\/3\/15.2-520","metadata":false},{"id":58916,"structure_id":13140,"section_number":"15.2-521","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","url":"\/15.2-521\/","token":"15.2\/I\/5\/3\/15.2-521","metadata":false},{"id":85928,"structure_id":13140,"section_number":"15.2-522","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-522\/","token":"15.2\/I\/5\/3\/15.2-522","metadata":false},{"id":74523,"structure_id":13140,"section_number":"15.2-523","catch_line":"Same; claims against counties; accounts","url":"\/15.2-523\/","token":"15.2\/I\/5\/3\/15.2-523","metadata":false},{"id":64862,"structure_id":13140,"section_number":"15.2-524","catch_line":"Same; director as purchasing agent","url":"\/15.2-524\/","token":"15.2\/I\/5\/3\/15.2-524","metadata":false},{"id":70383,"structure_id":13140,"section_number":"15.2-525","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-525\/","token":"15.2\/I\/5\/3\/15.2-525","metadata":false},{"id":60796,"structure_id":13140,"section_number":"15.2-526","catch_line":"Department of public works","url":"\/15.2-526\/","token":"15.2\/I\/5\/3\/15.2-526","metadata":false},{"id":86318,"structure_id":13140,"section_number":"15.2-527","catch_line":"Department of social services","url":"\/15.2-527\/","token":"15.2\/I\/5\/3\/15.2-527","metadata":false},{"id":84060,"structure_id":13140,"section_number":"15.2-528","catch_line":"Department of law enforcement","url":"\/15.2-528\/","token":"15.2\/I\/5\/3\/15.2-528","metadata":false},{"id":71919,"structure_id":13140,"section_number":"15.2-529","catch_line":"Appointment of county attorney","url":"\/15.2-529\/","token":"15.2\/I\/5\/3\/15.2-529","metadata":false},{"id":77691,"structure_id":13140,"section_number":"15.2-530","catch_line":"Powers and duties of sheriff","url":"\/15.2-530\/","token":"15.2\/I\/5\/3\/15.2-530","metadata":false},{"id":56052,"structure_id":13140,"section_number":"15.2-531","catch_line":"Department of education","url":"\/15.2-531\/","token":"15.2\/I\/5\/3\/15.2-531","metadata":false},{"id":84146,"structure_id":13140,"section_number":"15.2-532","catch_line":"Terms of school boards","url":"\/15.2-532\/","token":"15.2\/I\/5\/3\/15.2-532","metadata":false},{"id":60619,"structure_id":13140,"section_number":"15.2-533","catch_line":"Elected school boards","url":"\/15.2-533\/","token":"15.2\/I\/5\/3\/15.2-533","metadata":false},{"id":60060,"structure_id":13140,"section_number":"15.2-534","catch_line":"Department of health","url":"\/15.2-534\/","token":"15.2\/I\/5\/3\/15.2-534","metadata":false},{"id":63354,"structure_id":13140,"section_number":"15.2-535","catch_line":"Department of assessments","url":"\/15.2-535\/","token":"15.2\/I\/5\/3\/15.2-535","metadata":false},{"id":87190,"structure_id":13140,"section_number":"15.2-536","catch_line":"Selection of clerk, attorney and sheriff","url":"\/15.2-536\/","token":"15.2\/I\/5\/3\/15.2-536","metadata":false},{"id":66920,"structure_id":13140,"section_number":"15.2-537","catch_line":"Officers not affected by adoption of plan","url":"\/15.2-537\/","token":"15.2\/I\/5\/3\/15.2-537","metadata":false},{"id":56942,"structure_id":13140,"section_number":"15.2-538","catch_line":"Examination and audit of accounts and books","url":"\/15.2-538\/","token":"15.2\/I\/5\/3\/15.2-538","metadata":false},{"id":54318,"structure_id":13140,"section_number":"15.2-539","catch_line":"Submission of budget by executive; hearings; notice; adoption","url":"\/15.2-539\/","token":"15.2\/I\/5\/3\/15.2-539","metadata":false},{"id":57324,"structure_id":13140,"section_number":"15.2-540","catch_line":"Officers and employees to receive regular compensation; fee system abolished; collection and disposition of fees","url":"\/15.2-540\/","token":"15.2\/I\/5\/3\/15.2-540","metadata":false},{"id":60613,"structure_id":13140,"section_number":"15.2-541","catch_line":"Bonds of officers","url":"\/15.2-541\/","token":"15.2\/I\/5\/3\/15.2-541","metadata":false},{"id":62051,"structure_id":13140,"section_number":"15.2-542","catch_line":"Employee benefits; residence in county","url":"\/15.2-542\/","token":"15.2\/I\/5\/3\/15.2-542","metadata":false}],"previous_section":{"id":55001,"structure_id":13140,"section_number":"15.2-518","catch_line":"Departments of the county","url":"\/15.2-518\/","token":"15.2\/I\/5\/3\/15.2-518","metadata":false},"next_section":{"id":54166,"structure_id":13140,"section_number":"15.2-520","catch_line":"Department of Finance; expenditures and accounts","url":"\/15.2-520\/","token":"15.2\/I\/5\/3\/15.2-520","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-519\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1962, chapters 399 and 623; in 1982, chapter 647; in 1984, chapter 485; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":151587,"object_type":"law","relational_id":75774,"identifier":"15.2-519","token":"15.2\/I\/5\/3\/15.2-519","url":"\/15.2-519\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-519\/","token":"15.2\/I\/5\/3\/15.2-519","dublin_core":{"Title":"Department of finance; director; general duties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-519","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The director of finance shall be the head of the department of finance and, as such, have charge of: (i) the administration of the financial affairs of the <span class=\"dictionary\">county<\/span>, including the budget; (ii) the assessment of property for taxation; (iii) the collection of taxes, license fees and other revenues; (iv) the <span class=\"dictionary\">custody<\/span> of all public funds belonging to or handled by the <span class=\"dictionary\">county<\/span>; (v) the supervision of the expenditures of the <span class=\"dictionary\">county<\/span> and its subdivisions; (vi) the disbursement of <span class=\"dictionary\">county<\/span> funds; (vii) the purchase, storage and distribution of all supplies, <span class=\"dictionary\">materials<\/span>, equipment and contractual services needed by any department, office or other using agency of the <span class=\"dictionary\">county<\/span> unless some other officer or employee is designated for this purpose; (viii) the keeping and supervision of all accounts; and (ix) such other duties as the board requires.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEPARTMENT OF FINANCE; DIRECTOR; GENERAL DUTIES (\u00a7 15.2-519)\n\nThe director of finance shall be the head of the department of finance and, as\nsuch, have charge of: (i) the administration of the financial affairs of the\ncounty, including the budget; (ii) the assessment of property for taxation;\n(iii) the collection of taxes, license fees and other revenues; (iv) the custody\nof all public funds belonging to or handled by the county; (v) the supervision\nof the expenditures of the county and its subdivisions; (vi) the disbursement of\ncounty funds; (vii) the purchase, storage and distribution of all supplies,\nmaterials, equipment and contractual services needed by any department, office\nor other using agency of the county unless some other officer or employee is\ndesignated for this purpose; (viii) the keeping and supervision of all accounts;\nand (ix) such other duties as the board requires.\n\nHISTORY: Code 1950, \u00a7 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, \u00a7\n15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 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}}