A. The director of finance shall be the head of the department of finance and as such have charge of (i) the administration of the county's financial affairs, including the budget; (ii) the assessment of property for taxation; (iii) the collection of taxes, license fees and other revenues; (iv) the custody of all public funds belonging to or handled by the county; (v) the supervision of the expenditures of the county and its subdivisions; (vi) the disbursement of county funds; (vii) the purchase, storage and distribution of all supplies, materials, equipment and contractual service needed by any department, office or other using agency of the county unless some other officer or employee is designated for this purpose; (viii) the keeping and supervision of all accounts; and (ix) such other duties as the board requires.
B. Notwithstanding any other provision of law, the board may enter into an agreement, similar to such agreements as are authorized under § 58.1-3910.1, with any town located partially or wholly within the county for the official responsible for the assessment or collection of taxes to collect and enforce delinquent or non-delinquent real or personal property taxes owed to such town. The responsible official collecting town taxes pursuant to an agreement made under this section shall account for and pay over to the town the amounts collected, as provided by law. Any such agreement shall establish the terms for such collection and enforcement, including payment of reasonable compensation by the town for the services of the director of tax administration or other official and the order in which credit will be given for partial payments between taxes owed to the county and those owed to the town.
C. The board may assign the budget function to the urban county executive or a budget officer.
Code 1950, § 15-384.53; 1960, c. 382; 1962, c. 623, § 15.1-766; 1972, c. 456; 1982, c. 647; 1987, c. 419; 1997, c. 587; 2020, cc. 504, 505.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 8 - Urban County Executive Form of Government
§ 15.2-800. Designation of form of government; applicability of chapter
§ 15.2-801. Adoption of urban county executive form
§ 15.2-803. General powers of board of supervisors
§ 15.2-805. Tenure of county executive; suspension or removal
§ 15.2-806. Absence or disability of county executive
§ 15.2-808. Tenure of county officers and employees; suspension or removal
§ 15.2-809. Compensation of officers and employees
§ 15.2-810. Restrictions on activities of former officers and employees
§ 15.2-811. Powers and duties of county executive
§ 15.2-812. County executive may act as director or head of department
§ 15.2-813. Certain officers not affected by adoption of plan
§ 15.2-814. Inquiries and investigations by board of supervisors
§ 15.2-816. Maintenance of certain sewer lines
§ 15.2-818. City may petition to become part of county
§ 15.2-819. Demolition of historic structures; civil penalty
§ 15.2-820. Donations to legal entities owning recreational facilities
§ 15.2-822. Designation of officer or employee to exercise power or perform duty
§ 15.2-823. Departments and commissions of county government
§ 15.2-824. Appointment of members of certain boards, authorities and commissions
§ 15.2-825. Committee for legislative audit and review
§ 15.2-826. Department of finance; director; general duties
§ 15.2-827. Same; expenditures and accounts
§ 15.2-828. Same; powers of commissioners of revenue; real estate assessments
§ 15.2-829. Same; powers of county treasurer; deposit of moneys
§ 15.2-830. Same; claims against counties; accounts
§ 15.2-831. Same; director as purchasing agent
§ 15.2-833. Same; obligations of chief assessing officer
§ 15.2-834. Department of public works
§ 15.2-835. Department and board of social services
§ 15.2-836. Department of law enforcement
§ 15.2-836.1. Animal protection police officer
§ 15.2-837. Department of education
§ 15.2-838. Department of records
§ 15.2-839. Department and board of health
§ 15.2-840. Department of assessments
§ 15.2-841. Department of farm and home demonstration
§ 15.2-842. Department of public safety
§ 15.2-843. Department of public utilities
§ 15.2-844. Examination and audit of books and accounts
§ 15.2-845. Schedule of compensation
§ 15.2-846. Salaries and expenses of board members; administrative staff
§ 15.2-847. Budget; board to fix salaries and allowances
§ 15.2-848. Compensation of officers and employees; fee system abolished
§ 15.2-849. Establishing times and conditions of employment; personnel management, etc.
§ 15.2-851. Expedited land development review procedure
§ 15.2-851.1. Optional provisions of a subdivision ordinance
§ 15.2-852. Disclosures in land use proceedings
§ 15.2-853. Commission on human rights; human rights ordinance
§ 15.2-856. Changes in boundaries of districts
§ 15.2-857. Judicial review; mandamus
§ 15.2-858. Creation, enlargement, contraction, etc., of sanitary districts