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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>57925</law_id><section_number>58.1-3123</section_number><catch_line>Interpretation of &amp;#8220;treasurer.&amp;#8221;</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>2.2-4701</reference><reference>22.1-118</reference><reference>24.2-405</reference><reference>24.2-407.1</reference><reference>58.1-3523</reference><reference>58.1-3734</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="31">Local Officers</unit><unit label="article" level="4" order_by="1" identifier="2">Treasurers</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> As used in this chapter, unless the context clearly shows otherwise, the term &#x201C;<span class="dictionary">treasurer</span>&#x201D; 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"/></a></p></section>
						<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 &#x201C;<span class="dictionary">treasurer</span>&#x201D; 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"/></a></p></section></text><history>1984, c. 675; 1999, cc. 90, 777.</history><metadata></metadata></law>
