Article IV. City Treasurer.[41]
Division 1. In General.
Sec. 2-82. Election; term; oath.[42]
The city treasurer's election, term and oath shall be as fixed by
the state laws except as modified by the city council. (Code 1959,
§ 2-82.)
Sec. 2-83. Office.
The city treasurer shall keep his office in such place as is
provided for him by the city council. (Code 1959, § 2-83.)
Sec. 2-84. Compensation.[43]
The city treasurer shall receive compensation within the limits
provided by the statutes of the state. (Code 1959, § 2-84.)
Sec. 2-85. Custodian of funds.[44]
The city treasurer shall be custodian of all city funds and he
shall receive all taxes and other revenues and money which it is
his duty to collect from persons owing the same to the city, or
which it is the duty of other officers of the city to collect and pay
over to him. (Code 1959, § 2-85.)
Sec. 2-86. Custodian of bonds, notes, etc.
The city treasurer shall be the custodian of all bonds, notes,
choses in action and other like assets of the city. (Code 1959, § 286.)
Sec. 2-87. Books, stationery and equipment.
The city council shall, at the expense of the city, provide for the
city treasurer suitable books and stationery, appropriate cases
and other furniture for the safe and convenient keeping of all
books, documents and papers in his custody and also such other
office equipment and appliances, including typewriters and
adding machines, as in its judgment may be reasonably necessary
for the proper conduct of his office. (Code 1959, § 2-87.)
Sec. 2-88. Record of receipts and disbursements.
The city treasurer shall keep a record of all receipts and
disbursements in such manner as may be prescribed by the city
council and the director of finance. (Code 1959, § 2-88.)
Sec. 2-89. Manner of making disbursements.[45]
The city treasurer shall pay no money out of the treasury except
on the warrant of the director of finance. (Code 1959, § 2-89; 12-3170.)
Sec. 2-90. Inspection of records, etc.
All records, funds and accounts of the city shall be open to the
inspection of the mayor, members of the city council, director of
finance, city manager, city attorney and such other persons as
the city council may direct. (Code 1959, § 2-90.)
Sec. 2-91. Placing funds on certificates of deposit, etc.
When directed so to do by the chairman of the finance
committee, the treasurer shall place funds of the city on
certificates of deposit or interest-bearing deposit in any of the
banks of the city approved by the city council until such time as
said funds are necessary to meet the city's obligations. (Code 1959,
§ 2-91.)
Sec. 2-92. City depositories.
The funds of the city, including funds held by the treasurer,
as treasurer of the sinking fund commission, shall be deposited
to the credit of the city or to the credit of the sinking fund
commission, as the case may be, by the treasurer, in such banks as
the city council may direct and such banks shall secure such
deposits in such manner as the city council may determine. The
sufficiency of securities deposited by such banks to secure such
deposits shall be subject to the approval of a committee consisting
of the finance committee, the director of finance and the
treasurer. (Code 1959, § 2-92.)
Sec. 2-93. Receipt and disbursement of school funds.[46]
All taxes, levies and other sums received by the treasurer for
public school purposes shall be credited by the treasurer to the
order of the school board of the city and paid out by him on
warrants of such board. Such warrants shall be signed by the
clerk of the board and countersigned by the chairman thereof. All
such money shall be deposited to the credit of the school board of
the city. (Code 1959, § 2-93.)
Sec. 2-94. Daily reports.
The city treasurer shall report to the director of finance daily,
on forms prescribed by the director of finance, all collections for
the preceding day, showing the source from which such funds are
derived, and such other reports as are or may be required of the
city treasurer by law or by the city council. (Code 1959, § 2-94.)
Sec. 2-95. Wages of officers or employees indebted to city.[47]
The city treasurer shall not pay the wages to any officer or
employee of the city who may be indebted to the city unless the
amount of the indebtedness shall be less than the amount of
wages due, in which case he may pay over the excess. (Code 1959,
§ 2-95.)
Division 2. Collection of Taxes.[48]
Sec. 2-96. Duty of treasurer.[49]
It shall be the duty of the city treasurer to collect all taxes,
assessments and penalties and such other income and revenue as
he may be required to collect by the city council. (Code 1959, §
2-96.)
Sec. 2-97. Mailing bills to taxpayers.[50]
The city treasurer shall, as soon as may be possible in each
year, not later than December 1, send by United States mail to
each taxpayer assessed with taxes and levies on tangible personal
property, machinery and tools and merchant's capital for that
year, a bill for such taxes in the form prescribed by the state
department of taxation. Beginning with the year 1974 and in each
subsequent year, the treasurer shall twice annually mail to each
taxpayer assessed with taxes on real estate a bill for such real
estate taxes. Each such semiannual bill shall be in the amount of
one-half of the taxes assessed on such real estate for the taxable
year, and such bills shall be mailed not later than June 1 and
December 1 of each year; provided, that the bill mailed on or
before June 1 may show the total amount of tax assessed for the
year with a notation that only one-half of such tax is payable as of
June 5. (Code 1959, § 2-97; 11-14-73, § 1.)
Sec. 2-98. Tax tickets.[51]
It shall be the duty of the city treasurer to make from the books
of the commissioner of revenue and from the books of the board
of real estate assessors, for each taxpayer shown therein, a tax
ticket according to forms prescribed by the state department of
taxation. Upon collecting such tax, he shall deliver to the taxpayer
such tax ticket, showing plainly the date of payment. (Code 1959,
§ 2-98.)
Sec. 2-99. Right of distress, levy, lease and garnishment.[52]
For the purpose of collecting taxes, assessments and other
duties to the city, the city treasurer shall have the rights of
distress, levy, lease and garnishment as provided by the state law.
All property subject to levy to satisfy taxes due to the state may
be taken to satisfy taxes due to the city. (Code 1959, § 2-99.)
Sec. 2-100. Sale after levy or distraint.
When it becomes necessary for the treasurer to levy or distrain
upon the property of any delinquent taxpayer, the same shall be
sold at public auction (unless the claim is satisfied prior to sale)
on the premises of the taxpayer, or at such public place as the
treasurer may deem best to secure a fair price for such property.
From the proceeds of such sale, he shall satisfy the tax due the
city and all costs of collection and shall pay the residue over to the
delinquent taxpayer, taking his receipt therefor. (Code 1959, §
2-100.)
Sec. 2-101. When taxes due.[53]
The city treasurer shall commence to receive taxes on personal
property, machinery and tools and merchant's capital as soon as
he receives copies of the commissioner's books and shall continue
to receive the same without addition of a penalty up to and
including the fifth day of December of each year. Likewise, the
treasurer shall commence to receive taxes assessed on real estate
as soon as practicable in each year. Beginning with the year 1974
and in each subsequent year, fifty percentum of each such real
estate tax assessment shall be payable not later than June 5, and
the remaining fifty percentum shall be payable not later than
December 5. (Code 1959, § 2-101; 11-14-73, § 1.)
Sec. 2-102. Penalties.[54]
Any person failing to pay taxes on personal property,
machinery and tools, and merchant's capital on or before the fifth
day of December shall incur a penalty thereon of five percentum,
which shall be added to the amount due from such taxpayer.
Likewise any person failing to pay that portion of the taxes on
real estate due on or before the fifth day of June and the fifth day
of December respectively shall incur penalties thereon of five
percent of the amount of tax respectively becoming payable on
such dates; provided, however that for the taxable year 1974, and
only for such year, the portion of taxes on real estate due in June
of such year shall be payable on or before the fifteenth day of
June, and such penalty shall be incurred only on those taxes
which have not been paid as of such date. Such taxes and
penalties, when collected by the treasurer, shall be accounted for
in his settlements.
Should such taxes and penalties remain uncollected, there shall
be collected interest at the rate of eight percentum upon both
principal sum and penalties. Such interest shall commence from
the thirtieth day of June next following with regard to taxes
payable December fifth, and from the thirty-first day of
December next following with regard to taxes payable June fifth.
All such penalties and interest shall be collected and accounted
for by the treasurer along with the principal of such taxes. (Code
1959, § 2-102; 11-14-73, § 1; 5-9-74, § 1.)
Sec. 2-103. Calling on persons failing to pay taxes; collection
by distress, etc.[55]
It shall be the duty of the city treasurer, after the fifth day of
December, to call upon each person chargeable with taxes who
has not paid the same prior to that time, or upon the agent, if any,
of such person resident within the city, for the payment thereof,
and upon failure or refusal of such person or agent to pay the
same, he shall proceed to collect them by distress or otherwise.
(Code 1959, § 2-103.)
Sec. 2-104. Persons about to leave city.[56]
Should it come to the knowledge of the city treasurer that any
person owing taxes is moving or contemplates moving from the
city prior to the fifth day of December, he shall have the power to
collect the same by distress or otherwise at any time after bills
shall have come into his hands. (Code 1959, § 2-104.)
Sec. 2-105. Lists of uncollectible taxes and delinquents to be
made out.[57]
The city treasurer, after ascertaining which of the taxes and
levies assessed cannot be collected, shall, not later than the first
day of August in each year, make out lists as follows:
(1) A list of real estate on the commissioner's land book
improperly placed thereon or not ascertainable, with the amount
of taxes and levies charged thereon.
(2) A list of other real estate which is delinquent for the
nonpayment of the taxes and levies thereon.
(3) A list of such of the taxes and levies assessed on tangible
personal property, machinery and tools and merchants' capital, or
other subjects segregated for local taxation exclusively, except
real estate, as he is unable to collect. (Code 1959, § 2-105.)
Sec. 2-106. Delinquent lists to speak as of June thirtieth;
form; oath.[58]
The lists mentioned in section 2-105 shall speak as of June
thirtieth of each year — that is to say, such lists shall conform to
the facts as they existed on that date; provided, that with respect
to delinquent real estate, the list required by section 2-105(2)
shall include those delinquencies outstanding from the preceding
calendar year or years but shall not be required to include those
properties on which the portion of the tax payable June 5 of the
then current calendar year has not been collected.
Such lists and also, except as herein provided, the form of the
oath to be taken by the treasurer by which each list shall be
verified shall be as prescribed by the state department of
taxation. The oath shall declare that the treasurer verily believes
that no part of the taxes embraced in such lists has been or could
have been collected by him. But the treasurer, in returning the
list of real estate mentioned in paragraph (2) of section 2-105,
shall, at the foot of such list, subscribe the following oath:
"I, . . . . . . . . . . . . . . . . . . . . . . , treasurer of the City of
Charlottesville, do swear that the foregoing list is, I verily believe,
correct and just, that I have received no part of the taxes or levies
for which the real estate therein mentioned is returned
delinquent, and that, although I have used due diligence to collect
such taxes and levies, no part of such taxes and levies have been
collected by me." (Code 1959, § 2-106; 11-14-73, § 1.)
Sec. 2-107. Submission of delinquent lists to council;
allowance of credit to treasurer, etc.[59]
A copy of each of the three lists mentioned in section 2-105 shall
be submitted by the city treasurer to the city council. Such lists
shall be submitted at the first meeting of the city council held
after the city treasurer shall have completed the lists.
The city council or a committee thereof, together with the
director of finance and the commissioner of the revenue, shall
examine such lists and if the same are found correct, the director
of finance shall allow the city treasurer credit for the amounts
thereof in his annual settlement, which shall be made as of the
first of July in each year; but if such lists, or any of them, be
found incorrect, credit shall be allowed for only so much thereof
as is correct. The director of finance shall deliver a copy of the
first of such lists to the commissioner of the revenue, who shall
correct his books accordingly. (Code 1959, § 2-107.)
Sec. 2-108. Publication of lists of delinquent real estate and
personal property taxes.[60]
The city council shall cause such lists mentioned in paragraphs
(2) and (3) of section 2-105, or such parts thereof as may be
deemed advisable, to be published for two successive weeks in a
newspaper in the city, or in handbills to be posted generally
throughout the city, and at the front door of the courthouse for a
period of thirty days. (Code 1959, § 2-108.)
Sec. 2-109. Transmitting list of delinquent lands to clerk of
corporation court; recordation; reports of
collections.[61]
A certified copy of the list mentioned in paragraph (2) of section
2-105 shall be transmitted by the city treasurer to the clerk of the
corporation court not later than the first day of August in each
year.
All officers thereafter collecting any such delinquent taxes on
real estate shall at least monthly transmit to the clerk of the
corporation court a list of such collections under oath. (Code 1959,
§ 2-109.)
Sec. 2-110. Continuing collection of delinquent taxes for one
year.[62]
The city treasurer shall continue to collect the taxes shown
on the delinquent lists for one year following June 30 of the
year as of which such delinquent lists speak. (Code 1959, § 2110.)
Sec. 2-11. Resubmission of delinquent lists to council; subsequent
collections.[63]
At the expiration of one year following June 30 of the year
as of which such delinquent lists speak, the city treasurer
shall again submit a copy of each of the lists mentioned in
paragraphs (2) and (3) of section 2-105 to the city council at
its first meeting held after the expiration of such year. Such
lists so resubmitted shall show the changes which have occurred
since June 30 of the preceding year, and the city treasurer
shall continue his efforts to collect the then unpaid taxes
upon the real estate included in the list mentioned in paragraph
(2) of section 2-105 until the real estate shall be sold
under the provisions of sections 58-1029 to 58-1031 of the
Code of Virginia.
The city council may authorize and require the city treasurer
to continue to collect the delinquent taxes included in the
list mentioned in paragraph (3) of section 2-105 for an additional
period of two years or may place the same in the
hands of the city sergeant for collection, or employ a delinquent
tax collector to make such collections, upon such terms
as may be agreed upon. Such officer or collector shall have all
the power and authority to enforce collection by levy, distress
or otherwise as the city treasurer has under the law.
When any such collections shall be made by such officer or
collector, the same shall be reported by him to the city council
and the money shall be paid over to the city treasurer, who
shall be held accountable therefor. All lists of uncollected taxes
shall be returned by such officer or collector to the city council,
which shall deliver them to the city treasurer, who shall
thereafter be held accountable for any collections thereunder.
(Code 1959, § 2-111.)
Sec. 2-112. Sale of delinquent lands.[64]
The city treasurer shall give notice and sell the real estate
shown on the delinquent lists, unless the taxes thereon and
the costs be paid to him before the sale, in the manner provided
by statute for the sale of lands for delinquent taxes,
subject to the right of redemption and the right of any purchaser
to obtain title to lands purchased, as provided by law.
(Code 1959, § 2-112.)
