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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>73211</law_id><section_number>58.1-3137</section_number><catch_line>County treasurer&amp;#8217;s annual settlement; final settlement</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><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><p>The treasurer shall receive the county <span class="dictionary">levy</span> in the manner prescribed for the receipt of the state revenue and shall, at the August meeting of the governing body of the county, or within thirty days thereafter, settle with the governing body his accounts for that year. Out of the balance shown to be in his hands upon the <span class="dictionary">settlement</span> he shall at once pay all warrants drawn on the appropriations for that year not previously paid, in the <span class="dictionary">order</span> of their presentation. When the treasurer&#x2019;s term of office expires or if he dies, resigns or is removed from office, the treasurer, upon the expiration of his term of office, resignation, or removal, or his personal representative, upon his death, shall immediately make such <span class="dictionary">settlement</span>, showing the amount in his hands to be accounted for and the fund to which such funds belong and deliver to his successor all securities belonging to his office and all money belonging to the county.</p></section></text><history>Code 1950, &#xA7; 58-925; 1959, Ex. Sess., c. 51; 1984, c. 675.</history><metadata></metadata></law>
