CHAPTER XIII.
City Treasurer.
Sec. 93. Treasurer—office and duties.
The Treasurer shall keep his office in such place as provided
for him by the Council. He shall be custodian of all City funds
and he shall receive all taxes and other revenues and moneys
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. His election, term, oath, shall be as
fixed by the State laws except as modified by the Council.
Sec. 94. Treasurer—city to furnish books, stationery,
equipment, etc.
The Council shall at the expense of the City provide for the
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 their judgment may be reasonably necessary for the
proper conduct of his office.
Sec. 95. Treasurer—to keep record of receipts and
disbursements.
He shall keep a record of all receipts and disbursements in a
manner as may be prescribed by the Council.
Sec. 96. Treasurer—disbursements.
The Treasurer shall pay no money out of the Treasury except
on the warrant of the Auditor, duly countersigned by the Mayor
or acting Mayor. He shall receive from the Auditor weekly a
warrant for the amount of payrolls for all City employees, receiving
their wages weekly and pay said employees in cash.
Sec. 97. Treasurer—inspection of records.
All records, funds and accounts of the City shall be open to
the inspection of the Mayor, members of the Council, Auditor,
City Manager, City Attorney and such other persons as the Council
may direct.
Sec. 98. Treasurer—custodian of bonds, notes, etc.
The Treasurer shall be the custodian of all bonds, notes, choses
in actions and other like assets of the City.
Sec. 99. Treasurer—interest bearing deposits—certificates
of deposit.
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 Council until such time as said funds are
necessary to meet the City's obligations.
Sec. 100. Treasurer—funds of the city.
The funds of the City shall be deposited to the credit of the
City of Charlottesville by the Treasurer in such Bank or Banks
as the Council may direct and such Bank or Banks shall give
bond in such sum or sums, as the Council shall fix.
Sec. 101. Treasurer—school funds.
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 of Charlottesville, and paid
out by him on warrant of said Board. Such warrants are to be
signed by the Clerk of the Board and countersigned by the Chairman
thereof. All such moneys shall be deposited to the credit of
the School Board of the City of Charlottesville.
Sec. 102. Treasurer—reports.
The Treasurer shall report to the Auditor daily on forms prescribed
by the Auditor, all collections for the preceding day showing
the source from which said funds are derived, and such other
reports as are, or may be required of the Treasurer by law or by
the Council.
The Treasurer shall also make out a quarterly report of the
receipts and expenditures, together with a balance sheet of the
City for the preceding quarter, which report shall state on what
account the expenditures were made, and from what source or
sources the receipts were derived, which report when approved
by the Council, or in such manner as the Council may direct,
shall be published in one or more of the newspapers of the City
on or before the twentieth day of December, March, June and
September of each year.
Sec. 103. Treasurer—duties to withhold wages.
The 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.
Sec. 104. Treasurer—duty to collect taxes, etc.
It shall be the duty of the Treasurer to collect all taxes, assessments
and penalties and such other income and revenue as he
may be required to collect by the Council.
Sec. 105. Treasurer—power of levy, distress, etc.
For the purpose of collecting taxes, assessments and other dues
to the City the 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.
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 said tax payer, 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 said delinquent tax payer, taking his receipt therefor.
Sec. 106. Treasurer—tax tickets.
It shall be the duty of the Treasurer to make off from the
books of the Commissioner of Revenue, for each tax payer shown
therein a tax ticket according to forms prescribed by the State
Department of Taxation. Upon collecting such tax he shall deliver
to the tax payer such tax ticket showing plainly the date of
payment.
Sec. 107. Treasurer—to mail bills to tax payers.
The Treasurer shall as soon as may be possible in each year,
not later than December first, send by United States mail to each
tax payer assessed with as much as five dollars in taxes for that
year, as shown by books in his office, a bill or bills for such taxes
in the form prescribed by the State Department of Taxation.
Sec. 108. Treasurer — when to receive taxes — when
penalty attaches—to call on each tax payer—when
he may distrain.
The Treasurer shall commence to receive taxes as soon as he
receives copies of the Commissioner's book and to continue to receive
the same up to and including the fifth day of December of
each year.
Any person failing to pay taxes on or before the fifth day of
December shall incur a penalty thereon of five percentum, which
shall be added to the amount of taxes due from such tax payer,
which, when collected by the Treasurer, shall be accounted for in
his settlements.
It shall be the duty of the 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.
Should it come to the knowledge of the Treasurer that any
such person or persons owing such 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 such bills shall have come into his hands.
Sec. 109. Treasurer—additional penalty of five per centum
to be paid on all taxes after June fifteenth of
the year next succeeding that in which they were
assessed—interest.
An additional penalty of five percentum shall be collected upon
all taxes which may have heretofore not been paid or may hereafter
remain unpaid, after the fifteenth day of June in the year
next succeeding that in which such taxes have been or may have
been or may be assessed. Such additional penalty shall be computed
upon the taxes and the prior penalty of five percentum;
and interest at the rate of six percentum per annum shall be collected
upon the principal and penalties of said taxes from the sixteenth
day of June in the year after which such unpaid taxes
were assessed, which penalties and interest shall be collected and
accounted for by the Treasurer along with the principal of such
taxes.
Sec. 110. Treasurer—to make out lists of uncollectible
taxes and delinquents.
The Treasurer after ascertaining which of the taxes and levies
assessed can not be collected, shall, not later than the first day of
July in each year, make out a list 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.
Sec. 111. Treasurer—delinquent list to speak as of
June fifteenth of each year—form of lists—oath.
The lists mentioned in the preceding section shall speak as of
June fifteenth of each year—that is to say, such lists shall conform
to the facts as they existed on such date.
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 in the paragraph (2) in the preceding section
shall, at the foot of such list subscribe the following oath:
"I . . . . . . . . . . . . . . . . . . Treasurer of the City of Charlottesville,
do swear that the foregoing lists is, I verily believe, correct
and just; that I have received no part of the taxes for which the
real estate therein mentioned is returned delinquent; that I have
endeavored to rent out the respective tracts and lots of land publicly
after due advertising, and failing in that, privately, as required
by law, and have been unable to do so; that there was, and
is, no tenant upon any of the respective lots and tracts of land
from whom said taxes could or can be collected; and that I have
otherwise used diligence to find property within my City liable to
distress for said taxes and have found none."
Sec. 112. Treasurer—delinquent lists to be submitted
to the council—advertisement.
A copy of each of the three lists mentioned in Section 110 hereof
shall be submitted by the Treasurer to the Council. Such lists
shall be submitted at the first meeting of the Council held after
the Treasurer shall have completed the lists.
The Council or a committee thereof, together with the Auditor
and Commissioner of Revenue shall examine said lists and if the
same are found correct, the Auditor shall allow the Treasurer
credit for the amounts thereof, in his annual settlement which
shall be made as of the first of September 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 Auditor shall
deliver a copy of the first of said lists to the Commissioner of
Revenue who shall correct his books accordingly.
The Council shall cause such lists mentioned in paragraphs 2
and 3 of Section 110, 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 three successive
terms of the court.
Sec. 113. Treasurer — list of delinquent lands transmitted
to clerk of corporation court—recordation—
monthly reports of collections.
A certified copy of the list mentioned in paragraph 2 of Section
110 hereof shall be transmitted by the Treasurer to the Clerk
of the Corporation Court not later than the first day of July in
each year, and such Clerk shall forthwith record such list in a
book to be kept for the purpose, indexing the same, in the name
of the persons against whom such taxes on real estate are assessed.
All officers thereafter collecting any such delinquent taxes on
real estate shall at least monthly transmit to such Clerk a list of
such collections under oath, and such Clerk shall record and index
such list of payments as provided by law.
Sec. 114. Treasurer—to continue to collect delinquent
taxes for one year following June fifteenth of year
as of which such delinquent lists speak—subsequent
collections.
The Treasurer shall continue to collect the taxes shown on the
delinquent list for one year following June fifteenth of the year
as of which such delinquent lists speak.
At the expiration of such year the Treasurer shall again submit
a copy of each of the three lists mentioned in Section 110 hereof
to the Council at its first meeting held after the expiration of
such year. Such lists so re-submitted shall show the changes
which have occurred since June fifteenth of the preceding year;
and the Council shall thereupon authorize and require the Treasurer
to continue to collect such delinquent taxes or may place the
same in the hands of the Sergeant or the Constable 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 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 Council and the money shall be
paid over to the Treasurer who shall be held accountable therefor.
All lists of uncollected taxes shall be returned by such officer
or collector to the Council which shall deliver them to the
Treasurer, who shall thereafter be held accountable for any collections
thereunder.
Sec. 115. Treasurer—sale of delinquent lands.
The Treasurer shall give notice and sell the real estate shown
on said 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.
Sec. 116. Treasurer—false returns by—penalties.
If the Treasurer shall return real estate in any such list as delinquent
for the non-payment of taxes, when such taxes or any
part thereof shall have actually been received by him, he shall
forfeit, if the return was by design, ten times the amount of the
taxes so actually received, and if the return was by mistake,
twice the amount. And if the Treasurer shall return in any such
list any real estate as delinquent, when he had either found, or
by using due diligence might have found, sufficient property liable
to distress for the taxes for which such real estate is returned
delinquent, he shall forfeit to the City five times the
amount of said taxes.
Sec. 117. Treasurer—compensation.
The Treasurer shall receive such annual salary payable in
equal monthly installments as may be fixed by the Council, which
salary shall be in lieu of all fees and commissions for services
rendered the City, provided, however, that on taxes on property
collected for the State prior to January 1st, 1927 and thereafter
collected for the City, the same commissions as then allowed by
law for the collection of State revenue shall be paid to the Treasurer.
