§ 58.1-3934. Collection of delinquent local taxes or other charges by sheriffor person employed for purpose.
A. The governing body may appoint or hire, with the approval of the treasurerand upon such terms as may be agreed upon, one or more attorneys to collectany local taxes or other charges which may have been delinquent for sixmonths or more. Any attorney so appointed or hired shall be entitled toexercise, for the purpose of collecting the taxes or other charges referredto him, the powers conferred by law upon the treasurer, shall promptly reportand pay over to the treasurer all collections made and, at the conclusion ofhis term of appointment or employment, shall provide the treasurer with alist of those taxes or other charges referred to the attorney for collectionthat remain unpaid.
B. In the alternative to the procedure set forth in subsection A, thegoverning body may place local taxes or other charges which have beendelinquent for six months or more in the hands of the sheriff of the countyor city for collection, or employ a local delinquent tax collector to makesuch collections, upon such terms as may be agreed. Such sheriff or localdelinquent tax collector shall be entitled to exercise for the purpose ofcollecting taxes or other charges referred to him the powers conferred by lawupon the treasurer. The treasurer shall be entitled to credit for alldelinquent taxes or other charges that are referred to the sheriff or suchcollector for collection.
All collections made by any such sheriff or delinquent tax collector shall bereported by him to such governing body, and the moneys so collected shall bepaid over to the treasurer, who shall be held accountable therefor; suchsheriff or delinquent tax collector shall, at the end of his term ofemployment, return to the governing body a list of such delinquent taxes orother charges so turned over to him as may then remain unpaid.
Such governing body shall then have power to employ other delinquent taxcollectors to collect the taxes or other charges so returned unpaid, for suchtime and on such terms as may be agreed upon, such collectors to have thesame powers as are hereinbefore conferred upon delinquent tax collectors, andbe charged with similar duties, or to make such other disposition thereof assuch governing body may deem proper.
Prior to referring a delinquent account to an attorney, sheriff, or otherdelinquent tax collector pursuant to this section, the treasurer shall haveprovided written notification of such delinquency by first-class mail to thetaxpayer at such address as is contained in the tax records of the city orcounty or, if the treasurer has reason to believe the taxpayer's address ascontained in such records is no longer current, at such other address, ifany, as the treasurer may obtain from sources available to him pursuant togeneral law, including without limitation the Virginia Employment Commission,the Department of Motor Vehicles, or the Department of Taxation.
(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.)
§ 58.1-3934. Collection of delinquent local taxes or other charges by sheriffor person employed for purpose.
A. The governing body may appoint or hire, with the approval of the treasurerand upon such terms as may be agreed upon, one or more attorneys to collectany local taxes or other charges which may have been delinquent for sixmonths or more. Any attorney so appointed or hired shall be entitled toexercise, for the purpose of collecting the taxes or other charges referredto him, the powers conferred by law upon the treasurer, shall promptly reportand pay over to the treasurer all collections made and, at the conclusion ofhis term of appointment or employment, shall provide the treasurer with alist of those taxes or other charges referred to the attorney for collectionthat remain unpaid.
B. In the alternative to the procedure set forth in subsection A, thegoverning body may place local taxes or other charges which have beendelinquent for six months or more in the hands of the sheriff of the countyor city for collection, or employ a local delinquent tax collector to makesuch collections, upon such terms as may be agreed. Such sheriff or localdelinquent tax collector shall be entitled to exercise for the purpose ofcollecting taxes or other charges referred to him the powers conferred by lawupon the treasurer. The treasurer shall be entitled to credit for alldelinquent taxes or other charges that are referred to the sheriff or suchcollector for collection.
All collections made by any such sheriff or delinquent tax collector shall bereported by him to such governing body, and the moneys so collected shall bepaid over to the treasurer, who shall be held accountable therefor; suchsheriff or delinquent tax collector shall, at the end of his term ofemployment, return to the governing body a list of such delinquent taxes orother charges so turned over to him as may then remain unpaid.
Such governing body shall then have power to employ other delinquent taxcollectors to collect the taxes or other charges so returned unpaid, for suchtime and on such terms as may be agreed upon, such collectors to have thesame powers as are hereinbefore conferred upon delinquent tax collectors, andbe charged with similar duties, or to make such other disposition thereof assuch governing body may deem proper.
Prior to referring a delinquent account to an attorney, sheriff, or otherdelinquent tax collector pursuant to this section, the treasurer shall haveprovided written notification of such delinquency by first-class mail to thetaxpayer at such address as is contained in the tax records of the city orcounty or, if the treasurer has reason to believe the taxpayer's address ascontained in such records is no longer current, at such other address, ifany, as the treasurer may obtain from sources available to him pursuant togeneral law, including without limitation the Virginia Employment Commission,the Department of Motor Vehicles, or the Department of Taxation.
(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.)
§ 58.1-3934. Collection of delinquent local taxes or other charges by sheriffor person employed for purpose.
A. The governing body may appoint or hire, with the approval of the treasurerand upon such terms as may be agreed upon, one or more attorneys to collectany local taxes or other charges which may have been delinquent for sixmonths or more. Any attorney so appointed or hired shall be entitled toexercise, for the purpose of collecting the taxes or other charges referredto him, the powers conferred by law upon the treasurer, shall promptly reportand pay over to the treasurer all collections made and, at the conclusion ofhis term of appointment or employment, shall provide the treasurer with alist of those taxes or other charges referred to the attorney for collectionthat remain unpaid.
B. In the alternative to the procedure set forth in subsection A, thegoverning body may place local taxes or other charges which have beendelinquent for six months or more in the hands of the sheriff of the countyor city for collection, or employ a local delinquent tax collector to makesuch collections, upon such terms as may be agreed. Such sheriff or localdelinquent tax collector shall be entitled to exercise for the purpose ofcollecting taxes or other charges referred to him the powers conferred by lawupon the treasurer. The treasurer shall be entitled to credit for alldelinquent taxes or other charges that are referred to the sheriff or suchcollector for collection.
All collections made by any such sheriff or delinquent tax collector shall bereported by him to such governing body, and the moneys so collected shall bepaid over to the treasurer, who shall be held accountable therefor; suchsheriff or delinquent tax collector shall, at the end of his term ofemployment, return to the governing body a list of such delinquent taxes orother charges so turned over to him as may then remain unpaid.
Such governing body shall then have power to employ other delinquent taxcollectors to collect the taxes or other charges so returned unpaid, for suchtime and on such terms as may be agreed upon, such collectors to have thesame powers as are hereinbefore conferred upon delinquent tax collectors, andbe charged with similar duties, or to make such other disposition thereof assuch governing body may deem proper.
Prior to referring a delinquent account to an attorney, sheriff, or otherdelinquent tax collector pursuant to this section, the treasurer shall haveprovided written notification of such delinquency by first-class mail to thetaxpayer at such address as is contained in the tax records of the city orcounty or, if the treasurer has reason to believe the taxpayer's address ascontained in such records is no longer current, at such other address, ifany, as the treasurer may obtain from sources available to him pursuant togeneral law, including without limitation the Virginia Employment Commission,the Department of Motor Vehicles, or the Department of Taxation.
(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.)
