                                 CODE OF VIRGINIA

COLLECTION OF TOWN TAXES BY COUNTY (§ 58.1-3910.1)

Notwithstanding any other provision of law, the Loudoun County Board of
Supervisors may authorize the treasurer of Loudoun County to enter into an
agreement with any town located partially or wholly within Loudoun County for
the county treasurer to collect and enforce delinquent or non-delinquent real or
personal property taxes owed to such town. The county treasurer collecting town
taxes pursuant to an agreement made under this section shall account for and pay
over to the town the amounts collected, as provided by law. Any such agreement
shall establish the terms for such collection and enforcement, including payment
of reasonable compensation by the town for the services of the county treasurer
and the order in which the county treasurer will credit partial payments between
taxes owed to the county and those owed to the town.

HISTORY: 2018, cc. 74, 342.