reglab/housing_qa huggingface dataset:
VA Code § 58.1-3122.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3122.2. Remote access to nonconfidential public records maintained by commissioner

The commissioner of the revenue may provide remote access, including access through the Internet, to all nonconfidential public records maintained by his office, subject to such limitations as may be imposed by applicable law. Any system of remote access created or maintained pursuant to this section shall include security measures that preclude remote access users from (i) obtaining any data that is required to be maintained as confidential pursuant to § 58.1-3, the Government Data Collection and Dissemination Practices Act (§ 2.2-3800 et seq.), the Virginia Public Records Act (§ 42.1-76 et seq.), or other applicable law, and (ii) modifying or destroying any record or data in any manner.1998, c. 235; 2006, c. 474.
VA Code § 58.1-3122.3 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3122.3. Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information

A. Each commissioner of the revenue shall provide to the Virginia Economic Development Partnership Authority (the Authority), upon entering into a written agreement, such tax information as may be necessary to facilitate the administration and enforcement by the Authority of performance agreements with businesses that have received incentive awards, the provisions of § 58.1-3 notwithstanding.B. Any tax information provided to the Authority under this section shall be confidential and shall not be divulged by the Authority. Any tax information so provided shall be used by the Authority solely for the purpose of verifying capital investment claims of those businesses that have received incentive awards.2017, cc. 804, 824.
VA Code § 58.1-3123 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3123. Interpretation of "treasurer."

A. As used in this chapter, unless the context clearly shows otherwise, the term "treasurer" shall be interpreted to include both city and county treasurers. The term shall also include the director of finance and any other officer of any county or city where such officer performs any or all of the duties of the treasurer described herein.B. For the purposes of collection of taxes and other charges, unless the context indicates otherwise, the term "treasurer" under this title includes town treasurers, town directors of finance, and any other town officer or employee who performs any of the duties of a town treasurer or town director of finance.1984, c. 675; 1999, cc. 90, 777.
VA Code § 58.1-3124 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3124. Where office of county treasurer to be maintained; providing suitable space

The office of the county treasurer shall be maintained at the county seat or at such other point in the county as the board of supervisors or other governing body of the county may deem to be more convenient to a majority of the citizens of the county.Code 1950, § 58-916; 1954, c. 652; 1984, c. 675.
VA Code § 58.1-3125 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3125. Examination of treasurer's bond; when court to require new bond

Each circuit court shall enter an order in each year requiring the commissioner of accounts of such court or, if it is improper for such commissioner to act or if there is no commissioner of accounts of such court, then the commissioner of accounts of some other court to be designated in the order, to examine the official bond of the treasurer of such county or city, except when the surety upon the bond is such a surety company as is provided for in § 49-15. Such commissioner shall report to the court at its next term thereafter whether the bond is sufficient in all respects and at the same time certify a copy of such report to the Comptroller. If the bond is reported as insufficient, the court shall make an order requiring the treasurer, within thirty days after he has been served with a copy of the order as a notice, to execute a new bond, which may be given before the court. If such new bond is not given within the time prescribed, the office shall be deemed vacant. The commissioner's fees shall be paid out of the county or city funds.Code 1950, § 58-917; 1984, c. 675.
VA Code § 58.1-3126 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3126. Bond of deputy; liability thereon

The treasurer may require from any deputy such bond with surety as he shall deem necessary for his indemnity. If any deputy fails to collect or, having collected, fails to pay over to his principal, any taxes, levies or funds which he ought to have collected or may have received, such deputy and his sureties shall be liable to such principal, upon motion, for the amount of the deficiency in such taxes, levies or funds, together with damages thereon at the rate of ten percent per month from the time each payment should have been made. They shall also be liable to such principal for all damages sustained by him by reason of any other default or misconduct in office by such deputy.Code 1950, § 58-918; 1984, c. 675.
VA Code § 58.1-3127 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3127. Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection

A. Each treasurer shall receive the state revenue and the levies and other amounts payable into the treasury of the political subdivision of the Commonwealth served by the treasurer. Such treasurer shall account for and pay over the revenue received in the manner provided by law.B. The treasurer shall keep a correct account of all moneys received and disbursed by him. The treasurer shall keep subject to the provisions of § 58.1-3, the books, papers and moneys pertaining to his office at all times ready for inspection of the attorney for the Commonwealth or governing body or any taxpayer of the county and shall, when required by such attorney, governing body or any judge of a court of record, exhibit a statement of his accounts and the books containing a list of the warrants drawn upon him.Code 1950, §§ 58-919, 58-958; 1984, c. 675.
VA Code § 58.1-3127.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3127.1. Treasurer to collect all amounts to be received by any department or agency of political subdivision

All amounts to be received or expended by any department or agency, or department or agency head, of a political subdivision of the Commonwealth by virtue of a federal grant, gift, or forfeiture or other disposition of federal funds shall be made payable to the treasury or treasurer of the political subdivision and shall not be made payable to such department or agency, or department or agency head. Accounting and disbursement provisions of § 58.1-3127 shall apply to such amounts.1989, c. 167.
VA Code § 58.1-3128 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3128. Power to summon taxpayers and other persons; penalty

A. The treasurer may, for the purpose of collecting all taxes due, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all taxpayers and to produce documents relating to such tax liability, either or both. For the purposes of administering this section, treasurers and their deputies may administer oaths.B. Any person who refuses to answer, under oath, questions touching any person's tax liability shall be deemed guilty of a Class 4 misdemeanor. Each days' refusal to answer such questions shall constitute a separate offense. Any court of competent jurisdiction may, upon the application of the treasurer or his deputy, compel the compliance of a taxpayer summoned or required to produce documents as required by this section.C. Every writ, warrant, notice, summons or other process the treasurer is authorized to issue pursuant to general or local law may be served by the treasurer, or his deputy or designee, or may be directed to the sheriff to be served pursuant to § 8.01-292 and executed and returned in like manner as the civil process of a court of competent jurisdiction.1984, c. 675; 1997, c. 496; 1998, c. 648; 1999, c. 192; 2000, c. 453.
VA Code § 58.1-3128.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3128.1. Authority to require production of sales and use tax information

A. Notwithstanding any other provision of law, the governing body of any town may, by local ordinance, require that any dealer registered for the collection of the retail sales and use tax, and located within the town annually provide the town treasurer with the amount of sales and use tax collected or assessed and attributable to the sale or use of property within the town.B. The town treasurer shall transmit all such data to the Auditor of Public Accounts. The data shall be published in the Comparative Report of Local Government Revenues and Expenditures.1988, c. 456.
VA Code § 58.1-3129 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3129. Destruction of paid tax tickets; other tax tickets; records

A. The treasurer may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end of the fiscal year during which taxes represented by such tickets were paid, in accordance with retention regulations pursuant to the Virginia Public Records Act (§ 42.1-76 et seq.).B. The treasurer may, at any time after the expiration of three years from the date he certifies the lists mentioned in § 58.1-1801 and subdivisions 2 and 4 of § 58.1-3921, and after the expiration of five years from the date he certifies the list mentioned in subdivision 3 of § 58.1-3921, destroy the tax tickets made out by him for the taxes and levies included therein, provided the certification of the Auditor of Public Accounts is obtained to the effect that these tickets are no longer needed for audit purposes.C. The treasurer may cause records to be destroyed after audit, with the consent of the Auditor of Public Accounts and the Librarian of Virginia, in accordance with retention regulations for records maintained by the treasurer established under the Virginia Public Records Act (§ 42.1-76 et seq.).D. In lieu of retaining the original tax tickets for at least five years after the end of the fiscal year during which taxes represented by such tickets were paid, the treasurer, with the consent of the Auditor of Public Accounts and the local governing body, may have the original tax tickets copied. Any such copies shall be on a durable medium that complies with the requirements of the Virginia Public Records Act. After copying, the original tax tickets may be destroyed in accordance with the provisions of § 15.2-1412 and the copies shall be retained in accordance with the provisions of subsections A, B and C of this section, mutatis mutandis. Any such copy may be used in any legal proceeding if the copy is authenticated in accordance with applicable law.Code 1950, §§ 58-919.1, 58-919.2, 58-987; 1956, cc. 372, 634; 1962, c. 502; 1968, c. 442; 1971, Ex. Sess., c. 12; 1972, c. 14; 1975, c. 151; 1981, c. 436; 1982, c. 493; 1984, c. 675; 1996, c. 323; 1998, c. 427.
VA Code § 58.1-3130 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3130. Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification

The governing body of any county, city or town, upon petition of the treasurer, may authorize by resolution the destruction of all bonds and bond coupons paid by such fiscal officer or his predecessors after a period of five years from the end of the fiscal year in which such bonds and bond coupons were paid.The resolution of the governing body shall designate a committee of three persons, one of whom shall be the treasurer, to supervise and witness the destruction of such bonds and bond coupons. The committee shall prepare and execute a certificate setting forth the means by which such paid instruments were destroyed, the issue, series, number and maturity date of the paid bonds so destroyed and the fiscal year in which paid.Every such certification shall be in such form as shall be prescribed by the governing body and shall be acknowledged in the manner prescribed by law for the acknowledgment of deeds. The certification shall be prepared in duplicate, the original of which shall be made a part of the minutes of the governing body, and the copy thereof shall be retained as a permanent record of the office of the treasurer.Code 1950, § 58-919.3; 1964, c. 629; 1968, c. 442; 1984, c. 675.
VA Code § 58.1-3131 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3131. Warrants; recordkeeping requirements; release of information

The treasurer shall maintain a record in which he shall make an entry of all warrants and other legal demand instruments legally drawn upon him by the governing body and presented for payment, stating correctly the amount, number, in whose favor drawn and the date such warrant was issued. All such warrants and other legal demand instruments shall be paid, in the order presented, out of the fund drawn upon.No information contained in the record of warrants and other legal demand instruments, including any invoice that has been presented to a locality for payment, and the locality has attempted to pay it, but the payment has not been completed because electronic payment has failed or a check was mailed but not cashed, shall be released for any purpose except (i) that the local governing body may publish aggregated information relating to warrants and other legal demand instruments paid, as classified by expenditure item, recipient, date, or disbursement, or (ii) as a means of establishing the status of a claim previously reported as having been paid when a person legally entitled to the funds presents evidence that a previously submitted claim has not been paid. In no case, however, shall the governing body of any county, city, or town publish any information that is prohibited from release under federal or state law, including but not limited to confidential records held pursuant to § 58.1-3.Code 1950, § 58-920; 1984, c. 675; 2003, c. 931; 2011, cc. 485, 597; 2012, c. 88; 2019, c. 31.
VA Code § 58.1-3132 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3132. How warrants paid; receivable for levies

No treasurer shall refuse to pay any warrant legally drawn upon him and presented for payment for the reason that a warrant of prior presentation has not been paid, when there is appropriated money in the treasury belonging to the fund drawn upon available and sufficient to pay such prior warrant and also the warrant so presented. However, such treasurer shall, as he may receive money into the treasury belonging to the fund so drawn upon, set such money apart for the payment of warrants previously presented and in the order presented. He shall receive, in payment of the county or city levy, any county or city warrant drawn in favor of any taxpayer, whether such warrant has been entered in the treasurer's book or not. However, if the warrant has been transferred it shall be subject to any county or city levy owing by the taxpayer in whose favor the warrant was issued. When the warrant is for a larger sum than such levy due from the payee or transferee of the warrant, the treasurer shall endorse on the warrant a credit for the amount of the levy so due and such payee or transferee shall execute to the treasurer a receipt for such amount, specifying the number and date of the warrant on which it was credited. The residue of the warrant shall be paid according to the order of its entry in the treasurer's book. Copies of all appropriations, and ordinances and resolutions appropriating funds by the governing body, shall be delivered to the treasurer by the clerk of the governing body.Code 1950, § 58-921; 1959, Ex. Sess., c. 51; 1984, c. 675.
VA Code § 58.1-3133 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3133. Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts

A. In the payment of any warrants lawfully drawn, the treasurer paying such warrants may first deduct all taxes and other charges due from the party in whose favor the warrant is drawn. If such warrant is insufficient to pay the entire amount due, then such treasurer shall credit the bill for such taxes or other charges by the amount of the warrant.B. The governing bodies of any two or more localities may enter into compacts by which the treasurer paying such warrants may first deduct taxes and other charges owed to any participating locality that are due from the party in whose favor the warrant is drawn. The governing body of each participating locality shall designate an official to provide notice and an opportunity for a hearing to the party in whose favor the warrant is drawn in a manner that substantially conforms with Article 21 (§ 58.1-520 et seq.) of Chapter 3 of this title prior to applying the warrant to the outstanding debt. Any such compact shall conform substantially to the provisions of the Setoff Debt Collection Act (§ 58.1-520 et seq.). The treasurer deducting moneys from the warrant in accordance with this subsection shall hold such funds and not make payment to the claimant jurisdiction until such jurisdiction certifies that it is entitled to such funds.Code 1950, § 58-922; 1984, c. 675; 2001, cc. 470, 801; 2002, c. 64.
VA Code § 58.1-3134 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3134. Warrants must be presented within two years

No warrant or order drawn on any treasurer by the governing body, school board, local board of social services or circuit court shall be paid by the treasurer, unless the warrant or order is presented to be paid and registered in the warrant book within two years from the date of the drawing of the warrant.Code 1950, § 58-923; 1972, c. 73; 1984, c. 675; 2002, c. 747.
VA Code § 58.1-3135 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3135. Statement of accounts of treasurer

Each treasurer shall furnish an account of his receipts and expenditures and a statement of his account as treasurer as often and in such manner as may be required by the governing body of his county or city, or any court of record of such county or city.Code 1950, § 58-924; 1984, c. 675.
VA Code § 58.1-3136 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3136. Audits of treasurers upon termination of office

Notwithstanding any other provision of law, upon the death, resignation, removal, retirement or other termination of a treasurer, an audit of all accounts of his office pertaining to state funds shall be performed by the Auditor of Public Accounts at no cost to the county or city. An audit of all such accounts pertaining to local and other funds shall be performed by the Auditor of Public Accounts or an independent certified public accountant, at the option of the local governing body, and the cost thereof shall be paid by such governing body. Audits not performed by the Auditor of Public Accounts shall be performed according to his specifications and a copy of the audit report shall be filed with the Auditor for his approval.Code 1950, § 58-924.1; 1982, c. 241; 1984, c. 675.
VA Code § 58.1-3137 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3137. County treasurer's annual settlement; final settlement

The treasurer shall receive the county levy in the manner prescribed for the receipt of the state revenue and shall, at the August meeting of the governing body of the county, or within thirty days thereafter, settle with the governing body his accounts for that year. Out of the balance shown to be in his hands upon the settlement he shall at once pay all warrants drawn on the appropriations for that year not previously paid, in the order of their presentation. When the treasurer's term of office expires or if he dies, resigns or is removed from office, the treasurer, upon the expiration of his term of office, resignation, or removal, or his personal representative, upon his death, shall immediately make such settlement, showing the amount in his hands to be accounted for and the fund to which such funds belong and deliver to his successor all securities belonging to his office and all money belonging to the county.Code 1950, § 58-925; 1959, Ex. Sess., c. 51; 1984, c. 675.
VA Code § 58.1-3138 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3138. Delivery of books, tax tickets, and other materials to successor treasurer or court clerk

Whenever a vacancy in the office of treasurer is filled by appointment, the court or judge making the appointment shall, at the time the appointment is made, if the vacancy exists by reason of the death, resignation or removal from office of the treasurer, order such treasurer or his personal representative, as the case may be, to deliver all books and papers in his possession as treasurer, including all tax tickets for taxes and levies for the current year for which he has not accounted and paid into the treasury, to the officer so appointed. The appointed officer shall prepare and issue a receipt to such treasurer or his personal representative for the material received. When no appointment is made or the officer appointed fails to qualify, the court shall order the deposit of such materials to be made with the clerk of the circuit court, who shall give a receipt therefor and hold such materials subject to the order of the court.When the term of office of a treasurer expires by limitation he shall deliver forthwith to his successor in office all the books and papers in his possession, including all tax tickets for taxes and levies for the current year for which he has not accounted and paid into the treasury, and take a receipt therefor. The receipt so furnished to any treasurer or his representative shall be allowed as a credit for the amount thereof in the settlement of his account and the amount of tax tickets and levies covered by such receipt shall be charged against his successor in office.Code 1950, § 58-926; 1984, c. 675.
VA Code § 58.1-3139 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 31 - Local Officers|§ 58.1-3139. Treasurer not to deal in warrants

No treasurer, or any of his deputies, shall, either directly or indirectly, obtain by contract, purchase, barter or exchange, either for himself or any other person, or become the owner, in whole or in part, of any warrant drawn upon the treasury of his county or city or payable out of such treasury, other than a warrant lawfully payable to such treasurer or deputy. If any treasurer or deputy shall so contract for or purchase any such warrant, such treasurer shall not be allowed in his settlement the amount of the warrant, or any part thereof. This disallowance shall be in addition to the penalties prescribed in § 58.1-3144.Code 1950, § 58-927; 1984, c. 675.