                                 CODE OF VIRGINIA

COLLECTION OF DELINQUENT LOCAL TAXES OR OTHER CHARGES BY SHERIFF OR PERSON
EMPLOYED FOR PURPOSE (§ 58.1-3934)

A. The governing body may appoint or hire, with the approval of the treasurer
and upon such terms as may be agreed upon, one or more attorneys to collect any
local taxes or other charges which may have been delinquent for six months or
more. Any attorney so appointed or hired shall be entitled to exercise, for the
purpose of collecting the taxes or other charges referred to him, the powers
conferred by law upon the treasurer, shall promptly report and pay over to the
treasurer all collections made and, at the conclusion of his term of appointment
or employment, shall provide the treasurer with a list of those taxes or other
charges referred to the attorney for collection that remain unpaid.

B. In the alternative to the procedure set forth in subsection A, the governing
body may place local taxes or other charges which have been delinquent for six
months or more in the hands of the sheriff of the county or city for collection,
or employ a local delinquent tax collector to make such collections, upon such
terms as may be agreed. Such sheriff or local delinquent tax collector shall be
entitled to exercise for the purpose of collecting taxes or other charges
referred to him the powers conferred by law upon the treasurer. The treasurer
shall be entitled to credit for all delinquent taxes or other charges that are
referred to the sheriff or such collector for collection.
			All collections made by any such sheriff or delinquent tax collector shall be
reported by him to such governing body, and the moneys so collected shall be
paid over to the treasurer, who shall be held accountable therefor; such sheriff
or delinquent tax collector shall, at the end of his term of employment, return
to the governing body a list of such delinquent taxes or other charges so turned
over to him as may then remain unpaid.
			Such governing body shall then have power to employ other delinquent tax
collectors to collect the taxes or other charges so returned unpaid, for such
time and on such terms as may be agreed upon, such collectors to have the same
powers as are hereinbefore conferred upon delinquent tax collectors, and be
charged with similar duties, or to make such other disposition thereof as such
governing body may deem proper.
			Prior to referring a delinquent account to an attorney, sheriff, or other
delinquent tax collector 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: Code 1950, § 58-991; 1971, Ex. Sess., c. 155; 1979, c. 240; 1984, c.
675; 1992, cc. 625, 683; 1997, c. 496; 1998, c. 648; 2002, c. 64; 2006, c. 372.