§ 58.1-3919.1. Use of private collectors by treasurers for the collection ofdelinquent local taxes on subjects other than real estate.
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 collectionagents to assist with the collection of any local taxes other than realestate which remain delinquent for a period of six months or more and forwhich the appropriate statute of limitations has not yet run. Compensationfor such services shall either be provided by the local governing bodydirectly to such collection agents or by means of an expense in thetreasurer's budget or shall be withheld by the agent from the amountcollected. The treasurer shall be given credit for taxes collected for anycompensation rightfully withheld by such collection agents.
Prior to referring a delinquent account to a collection agent pursuant tothis section, the treasurer shall have provided written notification of suchdelinquency by first-class mail to the taxpayer at such address as iscontained in the tax records of the city or county or, if the treasurer hasreason to believe the taxpayer's address as contained in such records is nolonger current, at such other address, if any, as the treasurer may obtainfrom sources available to him pursuant to general law, including withoutlimitation the Virginia Employment Commission, the Department of MotorVehicles, or the Department of Taxation.
§ 58.1-3919.1. Use of private collectors by treasurers for the collection ofdelinquent local taxes on subjects other than real estate.
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 collectionagents to assist with the collection of any local taxes other than realestate which remain delinquent for a period of six months or more and forwhich the appropriate statute of limitations has not yet run. Compensationfor such services shall either be provided by the local governing bodydirectly to such collection agents or by means of an expense in thetreasurer's budget or shall be withheld by the agent from the amountcollected. The treasurer shall be given credit for taxes collected for anycompensation rightfully withheld by such collection agents.
Prior to referring a delinquent account to a collection agent pursuant tothis section, the treasurer shall have provided written notification of suchdelinquency by first-class mail to the taxpayer at such address as iscontained in the tax records of the city or county or, if the treasurer hasreason to believe the taxpayer's address as contained in such records is nolonger current, at such other address, if any, as the treasurer may obtainfrom sources available to him pursuant to general law, including withoutlimitation the Virginia Employment Commission, the Department of MotorVehicles, or the Department of Taxation.
§ 58.1-3919.1. Use of private collectors by treasurers for the collection ofdelinquent local taxes on subjects other than real estate.
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 collectionagents to assist with the collection of any local taxes other than realestate which remain delinquent for a period of six months or more and forwhich the appropriate statute of limitations has not yet run. Compensationfor such services shall either be provided by the local governing bodydirectly to such collection agents or by means of an expense in thetreasurer's budget or shall be withheld by the agent from the amountcollected. The treasurer shall be given credit for taxes collected for anycompensation rightfully withheld by such collection agents.
Prior to referring a delinquent account to a collection agent pursuant tothis section, the treasurer shall have provided written notification of suchdelinquency by first-class mail to the taxpayer at such address as iscontained in the tax records of the city or county or, if the treasurer hasreason to believe the taxpayer's address as contained in such records is nolonger current, at such other address, if any, as the treasurer may obtainfrom sources available to him pursuant to general law, including withoutlimitation the Virginia Employment Commission, the Department of MotorVehicles, or the Department of Taxation.
