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The code of the city of Charlottesville, Virginia, 1965 :

the charter and the general ordinances of the city
  
  
  
  
  

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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.)

 
[59]

For similar state law, see Code of Va., § 58-983.