                                 CODE OF VIRGINIA

LOCAL TREASURER TO RECEIVE STATE TAXES; LIST OF DELINQUENT TAXES (§ 58.1-1800)

The treasurer of each county and city shall receive the state revenue payable
into the treasury of his locality. Taxpayers shall make checks payable to
&#8220;Treasurer (or title of other officer or employee who performs the duties
of a treasurer) of (name of political subdivision)&#8221; or &#8220;(name of
political subdivision)&#8221;. The treasurer of each county and city shall, not
later than August 1 of each year, make a list of the intangible personal
property taxes which he is unable to collect. Such list shall conform to the
facts as they existed on June 30 of the year, and shall be in the form, and
accompanied by the oath, prescribed by the Department of Taxation.

HISTORY: Code 1950, §§ 58-958, 58-978, 58-979; 1956, c. 69; 1971, Ex. Sess.,
c. 12; 1974, c. 80; 1977, c. 507; 1979, c. 240; 1984, c. 675; 2002, c. 139.