{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3146.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3146.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3146.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3146.html"}],"law_id":79628,"edition_id":1,"section_id":79628,"structure_id":13045,"section_number":"58.1-3146","catch_line":"Rule to show cause in such case; notice and hearing thereon","history":"Code 1950, \u00a7 58-934; 1984, c. 675; 2017, c. 677.","full_text":"Prior to the final discharge of any treasurer, the clerk shall issue a rule, as directed by the appropriate circuit court, against the Comptroller, the governing body and the school board of the county or city, to show cause, if any they can, why the treasurer should not be discharged. When the notice has been published and posted as aforesaid and the rule executed, then the court, on the day named in the notice, shall, if no cause be shown to the contrary, enter an order, finally discharging such treasurer. If an objection is made, the court shall hear such matter with or without formal pleadings, on oral testimony, or the court may refer any question that may arise in the proceedings to a commissioner in chancery to make a report thereon and may enter, upon final hearing, such order as it may deem proper. A copy of the order herein required, served upon the Comptroller, the chairman of the governing body, and the mayor of the city or superintendent of schools, respectively, shall be a sufficient service of the rule. The attorney for the locality may prepare and file any pleadings necessary pursuant to this section. If the locality has no attorney, or if the attorney declines or is unable to perform these tasks, the circuit court shall assign legal counsel for these purposes in accordance with \u00a7 15.2-1606, provided, however, that the Compensation Board shall not be obligated to reimburse the locality for fees incurred for this purpose.","order_by":null,"text":{"0":{"id":285332,"text":"Prior to the final discharge of any treasurer, the clerk shall issue a rule, as directed by the appropriate circuit court, against the Comptroller, the governing body and the school board of the county or city, to show cause, if any they can, why the treasurer should not be discharged. When the notice has been published and posted as aforesaid and the rule executed, then the court, on the day named in the notice, shall, if no cause be shown to the contrary, enter an order, finally discharging such treasurer. If an objection is made, the court shall hear such matter with or without formal pleadings, on oral testimony, or the court may refer any question that may arise in the proceedings to a commissioner in chancery to make a report thereon and may enter, upon final hearing, such order as it may deem proper. A copy of the order herein required, served upon the Comptroller, the chairman of the governing body, and the mayor of the city or superintendent of schools, respectively, shall be a sufficient service of the rule. The attorney for the locality may prepare and file any pleadings necessary pursuant to this section. If the locality has no attorney, or if the attorney declines or is unable to perform these tasks, the circuit court shall assign legal counsel for these purposes in accordance with \u00a7 15.2-1606, provided, however, that the Compensation Board shall not be obligated to reimburse the locality for fees incurred for this purpose.","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 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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3146\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1984, chapter 675; in 2017, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0677\">677<\/a>.<\/p>","references":false,"refers_to":[{"id":85524,"section_number":"15.2-1606","catch_line":"Defense of constitutional officers; appointment of counsel","order_by":null,"url":"\/15.2-1606\/"}],"permalink":{"id":256753,"object_type":"law","relational_id":79628,"identifier":"58.1-3146","token":"58.1\/III\/31\/2\/58.1-3146","url":"\/58.1-3146\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3146\/","token":"58.1\/III\/31\/2\/58.1-3146","dublin_core":{"Title":"Rule to show cause in such case; notice and hearing thereon","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3146","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Prior to the final discharge of any treasurer, the clerk shall <span class=\"dictionary\">issue<\/span> a rule, as directed by the appropriate <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span>, against the Comptroller, the governing body and the school board of the county or city, to show cause, if any they can, why the treasurer should not be discharged. When the notice has been published and posted as aforesaid and the rule executed, then the <span class=\"dictionary\">court<\/span>, on the day named in the notice, shall, if no cause be shown to the contrary, enter an <span class=\"dictionary\">order<\/span>, finally discharging such treasurer. If an objection is made, the <span class=\"dictionary\">court<\/span> shall hear such matter with or without formal <span class=\"dictionary\">pleadings<\/span>, on oral <span class=\"dictionary\">testimony<\/span>, or the <span class=\"dictionary\">court<\/span> may refer any question that may arise in the proceedings to a <span class=\"dictionary\">commissioner in chancery<\/span> to make a report thereon and may enter, upon final <span class=\"dictionary\">hearing<\/span>, such <span class=\"dictionary\">order<\/span> as it may deem proper. A copy of the <span class=\"dictionary\">order<\/span> herein required, served upon the Comptroller, the chairman of the governing body, and the mayor of the city or superintendent of schools, respectively, shall be a sufficient service of the rule. The attorney for the locality may prepare and file any <span class=\"dictionary\">pleadings<\/span> necessary pursuant to this section. If the locality has no attorney, or if the attorney declines or is unable to perform these tasks, the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> shall assign legal <span class=\"dictionary\">counsel<\/span> for these purposes in accordance with \u00a7&nbsp;<a class=\"law\" title=\"Defense of constitutional officers; appointment of counsel\" href=\"\/15.2-1606\/\">15.2-1606<\/a>, provided, however, that the Compensation Board shall not be obligated to reimburse the locality for fees incurred for this purpose.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRULE TO SHOW CAUSE IN SUCH CASE; NOTICE AND HEARING THEREON (\u00a7 58.1-3146)\n\nPrior to the final discharge of any treasurer, the clerk shall issue a rule, as\ndirected by the appropriate circuit court, against the Comptroller, the\ngoverning body and the school board of the county or city, to show cause, if any\nthey can, why the treasurer should not be discharged. When the notice has been\npublished and posted as aforesaid and the rule executed, then the court, on the\nday named in the notice, shall, if no cause be shown to the contrary, enter an\norder, finally discharging such treasurer. If an objection is made, the court\nshall hear such matter with or without formal pleadings, on oral testimony, or\nthe court may refer any question that may arise in the proceedings to a\ncommissioner in chancery to make a report thereon and may enter, upon final\nhearing, such order as it may deem proper. A copy of the order herein required,\nserved upon the Comptroller, the chairman of the governing body, and the mayor\nof the city or superintendent of schools, respectively, shall be a sufficient\nservice of the rule. The attorney for the locality may prepare and file any\npleadings necessary pursuant to this section. If the locality has no attorney,\nor if the attorney declines or is unable to perform these tasks, the circuit\ncourt shall assign legal counsel for these purposes in accordance with \u00a7\n15.2-1606, provided, however, that the Compensation Board shall not be obligated\nto reimburse the locality for fees incurred for this purpose.\n\nHISTORY: Code 1950, \u00a7 58-934; 1984, c. 675; 2017, c. 677.","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}}