Code of Virginia (Title 58.1 — Taxation)
Va. Code § 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.
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Nearby sections (25 sections)
- 58.1-3127 · Treasurer to collect and pay over taxes and levies; keep…
- 58.1-3127.1 · Treasurer to collect all amounts to be received by any…
- 58.1-3128 · Power to summon taxpayers and other persons; penalty
- 58.1-3128.1 · Authority to require production of sales and use tax…
- 58.1-3129 · Destruction of paid tax tickets; other tax tickets; records
- 58.1-3130 · Authority to destroy bonds and bond coupons which have been…
- 58.1-3131 · Warrants; recordkeeping requirements; release of information
- 58.1-3132 · How warrants paid; receivable for levies
- 58.1-3133 · Treasurers may deduct any taxes due from party in whose…
- 58.1-3134 · Warrants must be presented within two years
- 58.1-3135 · Statement of accounts of treasurer
- 58.1-3136 · Audits of treasurers upon termination of office
- 58.1-3137 · County treasurer's annual settlement; final settlement
- 58.1-3138 · Delivery of books, tax tickets, and other materials to…
- 58.1-3139 · Treasurer not to deal in warrants
- 58.1-3140 · Remedy for failure to pay such warrants
- 58.1-3141 · Treasurer or other person shall not use public money except…
- 58.1-3142 · Interest on a fund belongs to the fund; exception
- 58.1-3143 · Reserved
- 58.1-3144 · Penalties
- 58.1-3145 · How treasurer may secure final discharge from liability
- 58.1-3146 · Rule to show cause in such case; notice and hearing thereon
- 58.1-3147 · Appeal
- 58.1-3148 · City charters not affected by particular provisions
- 58.1-3149 · Money received to be deposited