{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3130.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3130.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3130.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3130.html"}],"law_id":66097,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-919.3; 1964, c. 629; 1968, c. 442; 1984, c. 675.","full_text":"The governing body of any county, city or town, upon petition of the treasurer, may authorize by resolution the destruction of all bonds and bond coupons paid by such fiscal officer or his predecessors after a period of five years from the end of the fiscal year in which such bonds and bond coupons were paid.\n\t\tThe resolution of the governing body shall designate a committee of three persons, one of whom shall be the treasurer, to supervise and witness the destruction of such bonds and bond coupons. The committee shall prepare and execute a certificate setting forth the means by which such paid instruments were destroyed, the issue, series, number and maturity date of the paid bonds so destroyed and the fiscal year in which paid.\n\t\tEvery such certification shall be in such form as shall be prescribed by the governing body and shall be acknowledged in the manner prescribed by law for the acknowledgment of deeds. The certification shall be prepared in duplicate, the original of which shall be made a part of the minutes of the governing body, and the copy thereof shall be retained as a permanent record of the office of the treasurer.","order_by":null,"text":{"0":{"id":240114,"text":"The governing body of any county, city or town, upon petition of the treasurer, may authorize by resolution the destruction of all bonds and bond coupons paid by such fiscal officer or his predecessors after a period of five years from the end of the fiscal year in which such bonds and bond coupons were paid.\n\t\tThe resolution of the governing body shall designate a committee of three persons, one of whom shall be the treasurer, to supervise and witness the destruction of such bonds and bond coupons. The committee shall prepare and execute a certificate setting forth the means by which such paid instruments were destroyed, the issue, series, number and maturity date of the paid bonds so destroyed and the fiscal year in which paid.\n\t\tEvery such certification shall be in such form as shall be prescribed by the governing body and shall be acknowledged in the manner prescribed by law for the acknowledgment of deeds. The certification shall be prepared in duplicate, the original of which shall be made a part of the minutes of the governing body, and the copy thereof shall be retained as a permanent record of the office of the treasurer.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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 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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 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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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3130\/","history_text":"<p>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 1964, chapter 629; in 1968, chapter 442; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256689,"object_type":"law","relational_id":66097,"identifier":"58.1-3130","token":"58.1\/III\/31\/2\/58.1-3130","url":"\/58.1-3130\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3130\/","token":"58.1\/III\/31\/2\/58.1-3130","dublin_core":{"Title":"Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3130","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing body of any county, city or town, upon <span class=\"dictionary\">petition<\/span> of the treasurer, may authorize by resolution the destruction of all <span class=\"dictionary\">bonds<\/span> and <span class=\"dictionary\">bond<\/span> coupons paid by such fiscal officer or his predecessors after a period of five years from the end of the fiscal year in which such <span class=\"dictionary\">bonds<\/span> and <span class=\"dictionary\">bond<\/span> coupons were paid.\n\t\tThe resolution of the governing body shall designate a committee of three persons, one of whom shall be the treasurer, to supervise and <span class=\"dictionary\">witness<\/span> the destruction of such <span class=\"dictionary\">bonds<\/span> and <span class=\"dictionary\">bond<\/span> coupons. The committee shall prepare and execute a certificate setting forth the means by which such paid instruments were destroyed, the <span class=\"dictionary\">issue<\/span>, series, number and maturity date of the paid <span class=\"dictionary\">bonds<\/span> so destroyed and the fiscal year in which paid.\n\t\tEvery such certification shall be in such form as shall be prescribed by the governing body and shall be acknowledged in the manner prescribed by <span class=\"dictionary\">law<\/span> for the acknowledgment of deeds. The certification shall be prepared in duplicate, the original of which shall be made a part of the minutes of the governing body, and the copy thereof shall be retained as a permanent record of the office of the treasurer.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAUTHORITY TO DESTROY BONDS AND BOND COUPONS WHICH HAVE BEEN PAID; PROCEDURE FOR\nDESTRUCTION; CERTIFICATION (\u00a7 58.1-3130)\n\nThe governing body of any county, city or town, upon petition of the treasurer,\nmay authorize by resolution the destruction of all bonds and bond coupons paid\nby such fiscal officer or his predecessors after a period of five years from the\nend of the fiscal year in which such bonds and bond coupons were paid.\n\t\tThe resolution of the governing body shall designate a committee of three\npersons, one of whom shall be the treasurer, to supervise and witness the\ndestruction of such bonds and bond coupons. The committee shall prepare and\nexecute a certificate setting forth the means by which such paid instruments\nwere destroyed, the issue, series, number and maturity date of the paid bonds so\ndestroyed and the fiscal year in which paid.\n\t\tEvery such certification shall be in such form as shall be prescribed by the\ngoverning body and shall be acknowledged in the manner prescribed by law for the\nacknowledgment of deeds. The certification shall be prepared in duplicate, the\noriginal of which shall be made a part of the minutes of the governing body, and\nthe copy thereof shall be retained as a permanent record of the office of the\ntreasurer.\n\nHISTORY: Code 1950, \u00a7 58-919.3; 1964, c. 629; 1968, c. 442; 1984, c. 675.","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}}