{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-826.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-826.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-826.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-826.html"}],"law_id":69081,"edition_id":1,"section_id":69081,"structure_id":14819,"section_number":"15.2-826","catch_line":"Department of finance; director; general duties","history":"Code 1950, \u00a7 15-384.53; 1960, c. 382; 1962, c. 623, \u00a7 15.1-766; 1972, c. 456; 1982, c. 647; 1987, c. 419; 1997, c. 587; 2020, cc. 504, 505.","full_text":"A\n\nThe director of finance shall be the head of the department of finance and as such have charge of (i) the administration of the county’s financial affairs, 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 service 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.B\n\nNotwithstanding any other provision of law, the board may enter into an agreement, similar to such agreements as are authorized under § 58.1-3910.1, with any town located partially or wholly within the county for the official responsible for the assessment or collection of taxes to collect and enforce delinquent or non-delinquent real or personal property taxes owed to such town. The responsible official collecting town taxes pursuant to an agreement made under this section shall account for and pay over to the town the amounts collected, as provided by law. Any such agreement shall establish the terms for such collection and enforcement, including payment of reasonable compensation by the town for the services of the director of tax administration or other official and the order in which credit will be given for partial payments between taxes owed to the county and those owed to the town.C\n\nThe board may assign the budget function to the urban county executive or a budget officer.","order_by":null,"text":{"0":{"id":250042,"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 county’s financial affairs, 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 service 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":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":250043,"text":"Notwithstanding any other provision of law, the board may enter into an agreement, similar to such agreements as are authorized under § 58.1-3910.1, with any town located partially or wholly within the county for the official responsible for the assessment or collection of taxes to collect and enforce delinquent or non-delinquent real or personal property taxes owed to such town. The responsible official collecting town taxes pursuant to an agreement made under this section shall account for and pay over to the town the amounts collected, as provided by law. Any such agreement shall establish the terms for such collection and enforcement, including payment of reasonable compensation by the town for the services of the director of tax administration or other official and the order in which credit will be given for partial payments between taxes owed to the county and those owed to the town.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":250044,"text":"The board may assign the budget function to the urban county executive or a budget officer.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14819,"edition_id":1,"name":"Departments and Commissions","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14133,"metadata":{},"date_created":"2026-06-26 03:50:07","date_modified":"2026-06-26 03:50:07","permalink":{"id":152201,"object_type":"structure","relational_id":14819,"identifier":"2","token":"15.2\/I\/8\/2","url":"\/15.2\/I\/8\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14133,"edition_id":1,"name":"Urban County Executive Form of Government","identifier":"8","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:46:58","date_modified":"2026-06-26 03:46:58","permalink":{"id":152109,"object_type":"structure","relational_id":14133,"identifier":"8","token":"15.2\/I\/8","url":"\/15.2\/I\/8\/","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":70081,"structure_id":14819,"section_number":"15.2-821","catch_line":"Board to provide for and set up departments; removal of department head or person assigned to county executive's office; powers of supervisors generally","url":"\/15.2-821\/","token":"15.2\/I\/8\/2\/15.2-821","metadata":false},{"id":76022,"structure_id":14819,"section_number":"15.2-822","catch_line":"Designation of officer or employee to exercise power or perform duty","url":"\/15.2-822\/","token":"15.2\/I\/8\/2\/15.2-822","metadata":false},{"id":81909,"structure_id":14819,"section_number":"15.2-823","catch_line":"Departments and commissions of county government","url":"\/15.2-823\/","token":"15.2\/I\/8\/2\/15.2-823","metadata":false},{"id":77119,"structure_id":14819,"section_number":"15.2-824","catch_line":"Appointment of members of certain boards, authorities and commissions","url":"\/15.2-824\/","token":"15.2\/I\/8\/2\/15.2-824","metadata":false},{"id":81095,"structure_id":14819,"section_number":"15.2-825","catch_line":"Committee for legislative audit and review","url":"\/15.2-825\/","token":"15.2\/I\/8\/2\/15.2-825","metadata":false},{"id":69081,"structure_id":14819,"section_number":"15.2-826","catch_line":"Department of finance; director; general duties","url":"\/15.2-826\/","token":"15.2\/I\/8\/2\/15.2-826","metadata":false},{"id":77030,"structure_id":14819,"section_number":"15.2-827","catch_line":"Same; expenditures and accounts","url":"\/15.2-827\/","token":"15.2\/I\/8\/2\/15.2-827","metadata":false},{"id":80542,"structure_id":14819,"section_number":"15.2-828","catch_line":"Same; powers of commissioners of revenue; real estate assessments","url":"\/15.2-828\/","token":"15.2\/I\/8\/2\/15.2-828","metadata":false},{"id":71908,"structure_id":14819,"section_number":"15.2-829","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-829\/","token":"15.2\/I\/8\/2\/15.2-829","metadata":false},{"id":85848,"structure_id":14819,"section_number":"15.2-830","catch_line":"Same; claims against counties; accounts","url":"\/15.2-830\/","token":"15.2\/I\/8\/2\/15.2-830","metadata":false},{"id":76908,"structure_id":14819,"section_number":"15.2-831","catch_line":"Same; director as purchasing agent","url":"\/15.2-831\/","token":"15.2\/I\/8\/2\/15.2-831","metadata":false},{"id":86556,"structure_id":14819,"section_number":"15.2-832","catch_line":"Same; assistants","url":"\/15.2-832\/","token":"15.2\/I\/8\/2\/15.2-832","metadata":false},{"id":62049,"structure_id":14819,"section_number":"15.2-833","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-833\/","token":"15.2\/I\/8\/2\/15.2-833","metadata":false},{"id":68700,"structure_id":14819,"section_number":"15.2-834","catch_line":"Department of public works","url":"\/15.2-834\/","token":"15.2\/I\/8\/2\/15.2-834","metadata":false},{"id":72653,"structure_id":14819,"section_number":"15.2-835","catch_line":"Department and board of social services","url":"\/15.2-835\/","token":"15.2\/I\/8\/2\/15.2-835","metadata":false},{"id":61030,"structure_id":14819,"section_number":"15.2-836","catch_line":"Department of law enforcement","url":"\/15.2-836\/","token":"15.2\/I\/8\/2\/15.2-836","metadata":false},{"id":74453,"structure_id":14819,"section_number":"15.2-836.1","catch_line":"Animal protection police officer","url":"\/15.2-836.1\/","token":"15.2\/I\/8\/2\/15.2-836.1","metadata":false},{"id":75384,"structure_id":14819,"section_number":"15.2-837","catch_line":"Department of education","url":"\/15.2-837\/","token":"15.2\/I\/8\/2\/15.2-837","metadata":false},{"id":84166,"structure_id":14819,"section_number":"15.2-838","catch_line":"Department of records","url":"\/15.2-838\/","token":"15.2\/I\/8\/2\/15.2-838","metadata":false},{"id":79787,"structure_id":14819,"section_number":"15.2-839","catch_line":"Department and board of health","url":"\/15.2-839\/","token":"15.2\/I\/8\/2\/15.2-839","metadata":false},{"id":72395,"structure_id":14819,"section_number":"15.2-840","catch_line":"Department of assessments","url":"\/15.2-840\/","token":"15.2\/I\/8\/2\/15.2-840","metadata":false},{"id":56675,"structure_id":14819,"section_number":"15.2-841","catch_line":"Department of farm and home demonstration","url":"\/15.2-841\/","token":"15.2\/I\/8\/2\/15.2-841","metadata":false},{"id":71113,"structure_id":14819,"section_number":"15.2-842","catch_line":"Department of public safety","url":"\/15.2-842\/","token":"15.2\/I\/8\/2\/15.2-842","metadata":false},{"id":77274,"structure_id":14819,"section_number":"15.2-843","catch_line":"Department of public utilities","url":"\/15.2-843\/","token":"15.2\/I\/8\/2\/15.2-843","metadata":false},{"id":57265,"structure_id":14819,"section_number":"15.2-844","catch_line":"Examination and audit of books and accounts","url":"\/15.2-844\/","token":"15.2\/I\/8\/2\/15.2-844","metadata":false},{"id":63066,"structure_id":14819,"section_number":"15.2-845","catch_line":"Schedule of compensation","url":"\/15.2-845\/","token":"15.2\/I\/8\/2\/15.2-845","metadata":false},{"id":83332,"structure_id":14819,"section_number":"15.2-846","catch_line":"Salaries and expenses of board members; administrative staff","url":"\/15.2-846\/","token":"15.2\/I\/8\/2\/15.2-846","metadata":false},{"id":87326,"structure_id":14819,"section_number":"15.2-847","catch_line":"Budget; board to fix salaries and allowances","url":"\/15.2-847\/","token":"15.2\/I\/8\/2\/15.2-847","metadata":false},{"id":80453,"structure_id":14819,"section_number":"15.2-848","catch_line":"Compensation of officers and employees; fee system abolished","url":"\/15.2-848\/","token":"15.2\/I\/8\/2\/15.2-848","metadata":false},{"id":66350,"structure_id":14819,"section_number":"15.2-849","catch_line":"Establishing times and conditions of employment; personnel management, etc","url":"\/15.2-849\/","token":"15.2\/I\/8\/2\/15.2-849","metadata":false},{"id":67260,"structure_id":14819,"section_number":"15.2-850","catch_line":"Bonds of officers","url":"\/15.2-850\/","token":"15.2\/I\/8\/2\/15.2-850","metadata":false},{"id":57662,"structure_id":14819,"section_number":"15.2-851","catch_line":"Expedited land development review procedure","url":"\/15.2-851\/","token":"15.2\/I\/8\/2\/15.2-851","metadata":false},{"id":56663,"structure_id":14819,"section_number":"15.2-851.1","catch_line":"Optional provisions of a subdivision ordinance","url":"\/15.2-851.1\/","token":"15.2\/I\/8\/2\/15.2-851.1","metadata":false},{"id":71120,"structure_id":14819,"section_number":"15.2-852","catch_line":"Disclosures in land use proceedings","url":"\/15.2-852\/","token":"15.2\/I\/8\/2\/15.2-852","metadata":false}],"previous_section":{"id":81095,"structure_id":14819,"section_number":"15.2-825","catch_line":"Committee for legislative audit and review","url":"\/15.2-825\/","token":"15.2\/I\/8\/2\/15.2-825","metadata":false},"next_section":{"id":77030,"structure_id":14819,"section_number":"15.2-827","catch_line":"Same; expenditures and accounts","url":"\/15.2-827\/","token":"15.2\/I\/8\/2\/15.2-827","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-826\/","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 1960, chapter 382; in 1962, chapter 623; in 1972, chapter 456; in 1982, chapter 647; in 1987, chapter 419; in 1997, chapter 587<\/a>; in 2020, chapters 504<\/a> and 505<\/a>.<\/p>","references":[{"id":72395,"section_number":"15.2-840","catch_line":"Department of assessments","order_by":null,"url":"\/15.2-840\/"}],"refers_to":[{"id":64650,"section_number":"58.1-3910.1","catch_line":"Collection of town taxes by county","order_by":null,"url":"\/58.1-3910.1\/"}],"permalink":{"id":152223,"object_type":"law","relational_id":69081,"identifier":"15.2-826","token":"15.2\/I\/8\/2\/15.2-826","url":"\/15.2-826\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-826\/","token":"15.2\/I\/8\/2\/15.2-826","dublin_core":{"Title":"Department of finance; director; general duties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-826","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The director of finance shall be the head of the department of finance and as such have charge of (i) the administration of the county<\/span>’s financial affairs, including the budget; (ii) the assessment of property for taxation; (iii) the collection of taxes, license fees and other revenues; (iv) the custody<\/span> of all public funds belonging to or handled by the county<\/span>; (v) the supervision of the expenditures of the county<\/span> and its subdivisions; (vi) the disbursement of county<\/span> funds; (vii) the purchase, storage and distribution of all supplies, materials<\/span>, equipment and contractual service needed by any department, office or other using agency of the 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding any other provision of law<\/span>, the board may enter into an agreement, similar to such agreements as are authorized under § 58.1-3910.1<\/a>, with any town<\/span> located partially or wholly within the county<\/span> for the official responsible for the assessment or collection of taxes to collect and enforce delinquent or non-delinquent real or personal property taxes owed to such town<\/span>. The responsible official collecting town<\/span> taxes pursuant to an agreement made under this section shall account for and pay over to the town<\/span> the amounts collected, as provided by law<\/span>. Any such agreement shall establish the terms for such collection and enforcement, including payment of reasonable compensation by the town<\/span> for the services of the director of tax administration or other official and the order<\/span> in which credit will be given for partial payments between taxes owed to the county<\/span> and those owed to the town<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The board may assign the budget function to the urban county<\/span> executive or a budget officer. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEPARTMENT OF FINANCE; DIRECTOR; GENERAL DUTIES (\u00a7 15.2-826)\n\nA. The director of finance shall be the head of the department of finance and as\nsuch have charge of (i) the administration of the county’s financial\naffairs, 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 service needed by any department, office or\nother 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\nB. Notwithstanding any other provision of law, the board may enter into an\nagreement, similar to such agreements as are authorized under §\n58.1-3910.1, with any town located partially or wholly within the county for the\nofficial responsible for the assessment or collection of taxes to collect and\nenforce delinquent or non-delinquent real or personal property taxes owed to\nsuch town. The responsible official collecting town taxes pursuant to an\nagreement made under this section shall account for and pay over to the town the\namounts collected, as provided by law. Any such agreement shall establish the\nterms for such collection and enforcement, including payment of reasonable\ncompensation by the town for the services of the director of tax administration\nor other official and the order in which credit will be given for partial\npayments between taxes owed to the county and those owed to the town.\n\nC. The board may assign the budget function to the urban county executive or a\nbudget officer.\n\nHISTORY: Code 1950, \u00a7 15-384.53; 1960, c. 382; 1962, c. 623, \u00a7 15.1-766; 1972,\nc. 456; 1982, c. 647; 1987, c. 419; 1997, c. 587; 2020, cc. 504, 505.","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}}