                                 CODE OF VIRGINIA

TREASURER TO COLLECT AND PAY OVER TAXES (§ 58.1-3910)

A. Each county and city treasurer shall receive the local taxes and other
amounts payable into the treasury of the political subdivision of the
Commonwealth served by the treasurer, and shall account for and pay over the
same in the manner provided by law. 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;. This section shall not apply to any city insofar
as local revenues are concerned when the charter of such city provides
otherwise.

B. In any county, the county treasurer and the treasurer of any town located
partially or totally within such county may enter into a reciprocal agreement
with the approval of the respective governing bodies that provides for the town
treasurer to collect real and personal property taxes owed to the county and for
the county treasurer to collect real and personal property taxes owed to the
town. A treasurer collecting any taxes pursuant to an agreement entered into
under this subsection shall account for and pay over such amounts to the
locality owed such taxes in the same manner as provided by law. As used in this
subsection, with regard to towns, the term &#8220;treasurer&#8221; shall mean
the town officer or employee vested with authority by the charter, statute, or
the governing body to collect local taxes.

HISTORY: Code 1950, § 58-958; 1984, c. 675; 2002, c. 139; 2011, cc. 431, 475.