A. No account shall be allowed by the governing body of the county unless made out in separate items with the nature of each item specifically stated. When no specific fees are allowed by law, the time actually and necessarily devoted to the performance of any service charged in such account shall be verified by affidavit, which shall be filed with the account. The attorney for the Commonwealth, or the county attorney if there is one, shall represent the county before the board and advise the board of any claim which in his opinion is illegal or not before the board in proper form or upon proper proof, or which for any other reason ought not to be allowed. No such claim shall be denied unless the attorney representing the county has, by certified mail, served written notice on the claimant or his agent of the date that the governing body will consider the claim.
B. If any claim has been allowed by the governing body against the county which in the opinion of such attorney is improper as to form or proof or illegal, the attorney shall seek the advice of the Attorney General as to legality or the State Auditor of Public Accounts as to matters of accounting. If any claim has been allowed by the governing body against the county which, in the opinion of any six owners of land within the county is improper as to form or proof or illegal, such landowners may appeal the decision of the governing body to the circuit court for the county. If either the Attorney General or the State Auditor of Public Accounts is of the opinion the claim is illegal or in improper form, the attorney for the Commonwealth shall appeal from the decision of the governing body to the circuit court for the county. In the event of any such appeal, the moving party shall serve a written notice of the appeal on the clerk of the governing body and the party in whose favor the claim is allowed within 30 days after the making of such decision. If the court finds and states in its order that the claim was improperly allowed but that the consideration received or to be received by the county for payments made or to be made was or will be for value, it shall dismiss the appeal. If the court finds otherwise, it shall remand the claim to the governing body for appropriate action.
C. Whenever any claim allowed by a county governing body is declared illegal by a court of competent jurisdiction, the attorney for the Commonwealth, or the county attorney if there is one, in the name of the county, shall institute proper proceedings in the circuit court of his county within two years from the entry of the order declaring the claim illegal, if such amount has already been paid. Such attorney shall be available to the governing body and give his legal opinion when requested.
D. Nothing in this section shall prevent any county governing body from disallowing any account, in whole or in part, when rendered and verified consistent with subsection A, or requiring any other evidence of the truth and propriety of any account as it thinks proper.
Code 1950, §§ 15-257, 15-258; 1962, c. 623, §§ 15.1-550, 15.1-551; 1968, c. 450; 1980, c. 58; 1982, c. 173; 1984, c. 617; 1997, c. 587; 2010, c. 668.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 12 - General Powers and Procedures of Counties
§ 15.2-1200. General powers of counties
§ 15.2-1201.1. Discharging employee for service on board prohibited; civil penalty
§ 15.2-1201.2. Discount for early payment of taxes
§ 15.2-1202. Appropriation of money to incorporated towns
§ 15.2-1203. Governing body may require treasurer to pay claims
§ 15.2-1204. Appropriations for advertising resources, etc., by counties
§ 15.2-1205. Allocation of county funds or property to authorities created by county
§ 15.2-1207. Pistols and revolvers; reports of sales
§ 15.2-1208. Same; in certain counties
§ 15.2-1209.1. Counties may regulate carrying of loaded firearms on public highways
§ 15.2-1210. Prohibiting hunting in certain areas
§ 15.2-1211. Boundaries of magisterial and election districts
§ 15.2-1212. Frederick County; resolution of board of supervisors; referendum; election
§ 15.2-1213.1. Referendum in Page County on election of the county chairman from the county at large
§ 15.2-1215. Authority to cut growth of grass or lawn area in counties
§ 15.2-1216. Provision of information to prospective buyers in planned development units
§ 15.2-1217. Regulation of emission of smoke from fuel-burning equipment
§ 15.2-1218. Prevention of trespassing; animals running at large on highways
§ 15.2-1219. Prohibiting sale on highways of plants, shrubs or trees
§ 15.2-1220. Regulation by certain counties of persons and vehicles
§ 15.2-1222. Regulation of certain motion pictures shown at drive-in theaters
§ 15.2-1223. Regulation of horse riding schools
§ 15.2-1224. Authority to equip and maintain television transmission and relay facilities
§ 15.2-1225. Authority to establish hospitals
§ 15.2-1226. Authority of certain counties over Smith Mountain Lake
§ 15.2-1227. Well covers in Caroline County
§ 15.2-1228. Repair of foundation damage in Chesterfield County
§ 15.2-1230. Monthly financial reports of officers and offices
§ 15.2-1231. Centralized competitive purchasing by chief administrative officer
§ 15.2-1232. Posting of bond not prerequisite to exercise of right by county
§ 15.2-1232.2. Creation of local economic revitalization zones
§ 15.2-1233. Article not applicable until agent employed
§ 15.2-1235. Rules and regulations to govern county purchases
§ 15.2-1236. Purchases and sales to be based on competition
§ 15.2-1237. Legal review of contracts; filing
§ 15.2-1238. Certification of sufficient funds
§ 15.2-1239. Orders and contracts in violation of article
§ 15.2-1240. Violation of § 15.2-1238 or § 15.2-1239 a misdemeanor
§ 15.2-1241. Signing records when chairman has died, moved, etc., before signing them
§ 15.2-1242. Minutes of meetings and proceedings
§ 15.2-1243. Governing body to receive, audit and approve claims; warrants
§ 15.2-1244. Limitations on issuance of warrants
§ 15.2-1245. Procedure for allowance of claims
§ 15.2-1246. Appeal from disallowance of claim
§ 15.2-1247. When disallowance of claim final; exception; when no execution to be issued
§ 15.2-1248. No action against county until claim presented to governing body
§ 15.2-1249. Amounts allowed endorsed on claim; copies of record and accounts to be furnished