                                 CODE OF VIRGINIA

WHEN TREASURER TO RECEIVE TAXES AND LEVIES WITHOUT PENALTY; HOW PAYMENTS
CREDITED (§ 58.1-3913)

Each treasurer shall commence to receive local levies as soon as he receives
copies of the commissioner&#8217;s books and continue to receive the same
without penalty up to and including December 5 of each year, or such other date
set by the governing body. Unless otherwise provided by ordinance of the
governing body, any payment of local levies received shall be credited first
against the most delinquent local account, the collection of which is not
subject to a defense of an applicable statute of limitations.

HISTORY: Code 1950, § 58-961; 1956, c. 69; 1979, c. 259; 1984, c. 675.