                                 CODE OF VIRGINIA

USE OF PRIVATE COLLECTORS BY TREASURERS FOR THE COLLECTION OF DELINQUENT LOCAL
TAXES (§ 58.1-3919.1)

Notwithstanding the provisions of § 58.1-3934, the treasurer in any county,
city, or town, with the approval of the local governing body, may employ, upon
such terms as may be agreed upon, the services of private collection agents to
assist with the collection of any local taxes or other amounts due to the
locality that remain delinquent for a period of three months or more and for
which the appropriate statute of limitations has not yet run. Compensation for
such services shall either be provided by the local governing body directly to
such collection agents or by means of an expense in the treasurer&#8217;s budget
or shall be withheld by the agent from the amount collected. The treasurer shall
be given credit for taxes and other amounts due collected for any compensation
rightfully withheld by such collection agents.
		Prior to referring a delinquent account to a collection agent pursuant to this
section, the treasurer shall have provided written notification of such
delinquency by first-class mail to the taxpayer at such address as is contained
in the tax records of the city or county or, if the treasurer has reason to
believe the taxpayer&#8217;s address as contained in such records is no longer
current, at such other address, if any, as the treasurer may obtain from sources
available to him pursuant to general law, including without limitation the
Virginia Employment Commission, the Department of Motor Vehicles, or the
Department of Taxation.

HISTORY: 1987, c. 537; 1992, cc. 625, 683; 2006, c. 372; 2011, c. 383; 2019, c.
271.