{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3123.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3123.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3123.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3123.html"}],"law_id":57925,"edition_id":1,"section_id":57925,"structure_id":13045,"section_number":"58.1-3123","catch_line":"Interpretation of &#8220;treasurer.&#8221;","history":"1984, c. 675; 1999, cc. 90, 777.","full_text":"A\n\nAs used in this chapter, unless the context clearly shows otherwise, the term &#8220;treasurer&#8221; shall be interpreted to include both city and county treasurers. The term shall also include the director of finance and any other officer of any county or city where such officer performs any or all of the duties of the treasurer described herein.B\n\nFor the purposes of collection of taxes and other charges, unless the context indicates otherwise, the term &#8220;treasurer&#8221; under this title includes town treasurers, town directors of finance, and any other town officer or employee who performs any of the duties of a town treasurer or town director of finance.","order_by":null,"text":{"0":{"id":212162,"text":"As used in this chapter, unless the context clearly shows otherwise, the term &#8220;treasurer&#8221; shall be interpreted to include both city and county treasurers. The term shall also include the director of finance and any other officer of any county or city where such officer performs any or all of the duties of the treasurer described herein.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":212163,"text":"For the purposes of collection of taxes and other charges, unless the context indicates otherwise, the term &#8220;treasurer&#8221; under this title includes town treasurers, town directors of finance, and any other town officer or employee who performs any of the duties of a town treasurer or town director of finance.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13045,"edition_id":1,"name":"Treasurers","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12705,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":256651,"object_type":"structure","relational_id":13045,"identifier":"2","token":"58.1\/III\/31\/2","url":"\/58.1\/III\/31\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12705,"edition_id":1,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256543,"object_type":"structure","relational_id":12705,"identifier":"31","token":"58.1\/III\/31","url":"\/58.1\/III\/31\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","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":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57925,"structure_id":13045,"section_number":"58.1-3123","catch_line":"Interpretation of \"treasurer.\"","url":"\/58.1-3123\/","token":"58.1\/III\/31\/2\/58.1-3123","metadata":false},{"id":59784,"structure_id":13045,"section_number":"58.1-3124","catch_line":"Where office of county treasurer to be maintained; providing suitable space","url":"\/58.1-3124\/","token":"58.1\/III\/31\/2\/58.1-3124","metadata":false},{"id":86278,"structure_id":13045,"section_number":"58.1-3125","catch_line":"Examination of treasurer's bond; when court to require new bond","url":"\/58.1-3125\/","token":"58.1\/III\/31\/2\/58.1-3125","metadata":false},{"id":68039,"structure_id":13045,"section_number":"58.1-3126","catch_line":"Bond of deputy; liability thereon","url":"\/58.1-3126\/","token":"58.1\/III\/31\/2\/58.1-3126","metadata":false},{"id":61207,"structure_id":13045,"section_number":"58.1-3127","catch_line":"Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection","url":"\/58.1-3127\/","token":"58.1\/III\/31\/2\/58.1-3127","metadata":false},{"id":74094,"structure_id":13045,"section_number":"58.1-3127.1","catch_line":"Treasurer to collect all amounts to be received by any department or agency of political subdivision","url":"\/58.1-3127.1\/","token":"58.1\/III\/31\/2\/58.1-3127.1","metadata":false},{"id":62076,"structure_id":13045,"section_number":"58.1-3128","catch_line":"Power to summon taxpayers and other persons; penalty","url":"\/58.1-3128\/","token":"58.1\/III\/31\/2\/58.1-3128","metadata":false},{"id":58338,"structure_id":13045,"section_number":"58.1-3128.1","catch_line":"Authority to require production of sales and use tax information","url":"\/58.1-3128.1\/","token":"58.1\/III\/31\/2\/58.1-3128.1","metadata":false},{"id":63625,"structure_id":13045,"section_number":"58.1-3129","catch_line":"Destruction of paid tax tickets; other tax tickets; records","url":"\/58.1-3129\/","token":"58.1\/III\/31\/2\/58.1-3129","metadata":false},{"id":66097,"structure_id":13045,"section_number":"58.1-3130","catch_line":"Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification","url":"\/58.1-3130\/","token":"58.1\/III\/31\/2\/58.1-3130","metadata":false},{"id":86565,"structure_id":13045,"section_number":"58.1-3131","catch_line":"Warrants; recordkeeping requirements; release of information","url":"\/58.1-3131\/","token":"58.1\/III\/31\/2\/58.1-3131","metadata":false},{"id":82382,"structure_id":13045,"section_number":"58.1-3132","catch_line":"How warrants paid; receivable for levies","url":"\/58.1-3132\/","token":"58.1\/III\/31\/2\/58.1-3132","metadata":false},{"id":69768,"structure_id":13045,"section_number":"58.1-3133","catch_line":"Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts","url":"\/58.1-3133\/","token":"58.1\/III\/31\/2\/58.1-3133","metadata":false},{"id":54329,"structure_id":13045,"section_number":"58.1-3134","catch_line":"Warrants must be presented within two years","url":"\/58.1-3134\/","token":"58.1\/III\/31\/2\/58.1-3134","metadata":false},{"id":56949,"structure_id":13045,"section_number":"58.1-3135","catch_line":"Statement of accounts of treasurer","url":"\/58.1-3135\/","token":"58.1\/III\/31\/2\/58.1-3135","metadata":false},{"id":69454,"structure_id":13045,"section_number":"58.1-3136","catch_line":"Audits of treasurers upon termination of office","url":"\/58.1-3136\/","token":"58.1\/III\/31\/2\/58.1-3136","metadata":false},{"id":73211,"structure_id":13045,"section_number":"58.1-3137","catch_line":"County treasurer's annual settlement; final settlement","url":"\/58.1-3137\/","token":"58.1\/III\/31\/2\/58.1-3137","metadata":false},{"id":72942,"structure_id":13045,"section_number":"58.1-3138","catch_line":"Delivery of books, tax tickets, and other materials to successor treasurer or court clerk","url":"\/58.1-3138\/","token":"58.1\/III\/31\/2\/58.1-3138","metadata":false},{"id":82518,"structure_id":13045,"section_number":"58.1-3139","catch_line":"Treasurer not to deal in warrants","url":"\/58.1-3139\/","token":"58.1\/III\/31\/2\/58.1-3139","metadata":false},{"id":70934,"structure_id":13045,"section_number":"58.1-3140","catch_line":"Remedy for failure to pay such warrants","url":"\/58.1-3140\/","token":"58.1\/III\/31\/2\/58.1-3140","metadata":false},{"id":77908,"structure_id":13045,"section_number":"58.1-3141","catch_line":"Treasurer or other person shall not use public money except as provided by law","url":"\/58.1-3141\/","token":"58.1\/III\/31\/2\/58.1-3141","metadata":false},{"id":68165,"structure_id":13045,"section_number":"58.1-3142","catch_line":"Interest on a fund belongs to the fund; exception","url":"\/58.1-3142\/","token":"58.1\/III\/31\/2\/58.1-3142","metadata":false},{"id":74861,"structure_id":13045,"section_number":"58.1-3143","catch_line":"Reserved","url":"\/58.1-3143\/","token":"58.1\/III\/31\/2\/58.1-3143","metadata":false},{"id":59314,"structure_id":13045,"section_number":"58.1-3144","catch_line":"Penalties","url":"\/58.1-3144\/","token":"58.1\/III\/31\/2\/58.1-3144","metadata":false},{"id":63503,"structure_id":13045,"section_number":"58.1-3145","catch_line":"How treasurer may secure final discharge from liability","url":"\/58.1-3145\/","token":"58.1\/III\/31\/2\/58.1-3145","metadata":false},{"id":79628,"structure_id":13045,"section_number":"58.1-3146","catch_line":"Rule to show cause in such case; notice and hearing thereon","url":"\/58.1-3146\/","token":"58.1\/III\/31\/2\/58.1-3146","metadata":false},{"id":79889,"structure_id":13045,"section_number":"58.1-3147","catch_line":"Appeal","url":"\/58.1-3147\/","token":"58.1\/III\/31\/2\/58.1-3147","metadata":false},{"id":59326,"structure_id":13045,"section_number":"58.1-3148","catch_line":"City charters not affected by particular provisions","url":"\/58.1-3148\/","token":"58.1\/III\/31\/2\/58.1-3148","metadata":false},{"id":61681,"structure_id":13045,"section_number":"58.1-3149","catch_line":"Money received to be deposited","url":"\/58.1-3149\/","token":"58.1\/III\/31\/2\/58.1-3149","metadata":false},{"id":54105,"structure_id":13045,"section_number":"58.1-3150","catch_line":"Duties of depository officers","url":"\/58.1-3150\/","token":"58.1\/III\/31\/2\/58.1-3150","metadata":false},{"id":76239,"structure_id":13045,"section_number":"58.1-3151","catch_line":"County finance board","url":"\/58.1-3151\/","token":"58.1\/III\/31\/2\/58.1-3151","metadata":false},{"id":72377,"structure_id":13045,"section_number":"58.1-3152","catch_line":"Organization and procedure of board","url":"\/58.1-3152\/","token":"58.1\/III\/31\/2\/58.1-3152","metadata":false},{"id":65215,"structure_id":13045,"section_number":"58.1-3153","catch_line":"Compensation for the citizen member of the county finance board","url":"\/58.1-3153\/","token":"58.1\/III\/31\/2\/58.1-3153","metadata":false},{"id":84063,"structure_id":13045,"section_number":"58.1-3154","catch_line":"Selection and approval of depositories","url":"\/58.1-3154\/","token":"58.1\/III\/31\/2\/58.1-3154","metadata":false},{"id":66696,"structure_id":13045,"section_number":"58.1-3155","catch_line":"Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth","url":"\/58.1-3155\/","token":"58.1\/III\/31\/2\/58.1-3155","metadata":false},{"id":73891,"structure_id":13045,"section_number":"58.1-3156","catch_line":"County finance boards may direct treasurer to invest under certain circumstances","url":"\/58.1-3156\/","token":"58.1\/III\/31\/2\/58.1-3156","metadata":false},{"id":60098,"structure_id":13045,"section_number":"58.1-3157","catch_line":"Repealed","url":"\/58.1-3157\/","token":"58.1\/III\/31\/2\/58.1-3157","metadata":false},{"id":71229,"structure_id":13045,"section_number":"58.1-3158","catch_line":"Duties of treasurers","url":"\/58.1-3158\/","token":"58.1\/III\/31\/2\/58.1-3158","metadata":false},{"id":83181,"structure_id":13045,"section_number":"58.1-3159","catch_line":"Reserved","url":"\/58.1-3159\/","token":"58.1\/III\/31\/2\/58.1-3159","metadata":false},{"id":65015,"structure_id":13045,"section_number":"58.1-3160","catch_line":"Monthly report of treasurer to board","url":"\/58.1-3160\/","token":"58.1\/III\/31\/2\/58.1-3160","metadata":false},{"id":60912,"structure_id":13045,"section_number":"58.1-3161","catch_line":"Interest on deposits","url":"\/58.1-3161\/","token":"58.1\/III\/31\/2\/58.1-3161","metadata":false},{"id":77759,"structure_id":13045,"section_number":"58.1-3162","catch_line":"Disbursement of money deposited","url":"\/58.1-3162\/","token":"58.1\/III\/31\/2\/58.1-3162","metadata":false},{"id":80982,"structure_id":13045,"section_number":"58.1-3163","catch_line":"No liability for loss of funds deposited in accordance with article","url":"\/58.1-3163\/","token":"58.1\/III\/31\/2\/58.1-3163","metadata":false},{"id":69589,"structure_id":13045,"section_number":"58.1-3164","catch_line":"Institution of proceedings","url":"\/58.1-3164\/","token":"58.1\/III\/31\/2\/58.1-3164","metadata":false},{"id":71077,"structure_id":13045,"section_number":"58.1-3165","catch_line":"Suspension of officer proceeded against, appointment of substitute","url":"\/58.1-3165\/","token":"58.1\/III\/31\/2\/58.1-3165","metadata":false},{"id":59166,"structure_id":13045,"section_number":"58.1-3166","catch_line":"Substitute officer continues in office upon removal of predecessor","url":"\/58.1-3166\/","token":"58.1\/III\/31\/2\/58.1-3166","metadata":false},{"id":71225,"structure_id":13045,"section_number":"58.1-3167","catch_line":"Reserved","url":"\/58.1-3167\/","token":"58.1\/III\/31\/2\/58.1-3167","metadata":false},{"id":73556,"structure_id":13045,"section_number":"58.1-3168","catch_line":"When treasurers to pay state revenue into state treasury","url":"\/58.1-3168\/","token":"58.1\/III\/31\/2\/58.1-3168","metadata":false},{"id":84751,"structure_id":13045,"section_number":"58.1-3169","catch_line":"Interest chargeable against treasurer for failure to pay over revenue","url":"\/58.1-3169\/","token":"58.1\/III\/31\/2\/58.1-3169","metadata":false},{"id":71303,"structure_id":13045,"section_number":"58.1-3170","catch_line":"Reserved","url":"\/58.1-3170\/","token":"58.1\/III\/31\/2\/58.1-3170","metadata":false},{"id":77521,"structure_id":13045,"section_number":"58.1-3171","catch_line":"Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice","url":"\/58.1-3171\/","token":"58.1\/III\/31\/2\/58.1-3171","metadata":false},{"id":56435,"structure_id":13045,"section_number":"58.1-3172","catch_line":"Lien of judgment and execution in such proceeding","url":"\/58.1-3172\/","token":"58.1\/III\/31\/2\/58.1-3172","metadata":false},{"id":72967,"structure_id":13045,"section_number":"58.1-3172.1","catch_line":"Remote access to nonconfidential public records maintained by treasurer; fees","url":"\/58.1-3172.1\/","token":"58.1\/III\/31\/2\/58.1-3172.1","metadata":false}],"next_section":{"id":59784,"structure_id":13045,"section_number":"58.1-3124","catch_line":"Where office of county treasurer to be maintained; providing suitable space","url":"\/58.1-3124\/","token":"58.1\/III\/31\/2\/58.1-3124","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3123\/","history_text":"<p>This law was first created in 1984. The record of its establishment is cataloged in chapter 675 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1999, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0090\">90<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0777\">777<\/a>.<\/p>","references":[{"id":66301,"section_number":"2.2-4701","catch_line":"Definitions","order_by":null,"url":"\/2.2-4701\/"},{"id":77815,"section_number":"22.1-118","catch_line":"Management of funds for joint school; county or city treasurer as fiscal agent","order_by":null,"url":"\/22.1-118\/"},{"id":85757,"section_number":"24.2-405","catch_line":"Lists of registered voters","order_by":null,"url":"\/24.2-405\/"},{"id":54432,"section_number":"24.2-407.1","catch_line":"Prohibition on disclosure of social security numbers or parts thereof","order_by":null,"url":"\/24.2-407.1\/"},{"id":58763,"section_number":"58.1-3523","catch_line":"Definitions","order_by":null,"url":"\/58.1-3523\/"},{"id":69381,"section_number":"58.1-3734","catch_line":"License tax on motor vehicle dealers","order_by":null,"url":"\/58.1-3734\/"}],"refers_to":false,"permalink":{"id":256653,"object_type":"law","relational_id":57925,"identifier":"58.1-3123","token":"58.1\/III\/31\/2\/58.1-3123","url":"\/58.1-3123\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3123\/","token":"58.1\/III\/31\/2\/58.1-3123","dublin_core":{"Title":"Interpretation of &#8220;treasurer.&#8221;","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3123","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> As used in this chapter, unless the context clearly shows otherwise, the term &#8220;<span class=\"dictionary\">treasurer<\/span>&#8221; shall be interpreted to include both city and county <span class=\"dictionary\">treasurers<\/span>. The term shall also include the director of finance and any other officer of any county or city where such officer performs any or all of the duties of the <span class=\"dictionary\">treasurer<\/span> described herein. <a id=\"paragraph-212162\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3123\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> For the purposes of collection of taxes and other charges, unless the context indicates otherwise, the term &#8220;<span class=\"dictionary\">treasurer<\/span>&#8221; under this title includes town <span class=\"dictionary\">treasurers<\/span>, town directors of finance, and any other town officer or employee who performs any of the duties of a town <span class=\"dictionary\">treasurer<\/span> or town director of finance. <a id=\"paragraph-212163\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3123\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINTERPRETATION OF &#8220;TREASURER.&#8221; (\u00a7 58.1-3123)\n\nA. As used in this chapter, unless the context clearly shows otherwise, the term\n&#8220;treasurer&#8221; shall be interpreted to include both city and county\ntreasurers. The term shall also include the director of finance and any other\nofficer of any county or city where such officer performs any or all of the\nduties of the treasurer described herein.\n\nB. For the purposes of collection of taxes and other charges, unless the context\nindicates otherwise, the term &#8220;treasurer&#8221; under this title includes\ntown treasurers, town directors of finance, and any other town officer or\nemployee who performs any of the duties of a town treasurer or town director of\nfinance.\n\nHISTORY: 1984, c. 675; 1999, cc. 90, 777.","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}}