Code of Virginia
Chapter 31 - Local Officers
§ 58.1-3146. Rule to show cause in such case; notice and hearing thereon

Prior to the final discharge of any treasurer, the clerk shall issue a rule, as directed by the appropriate circuit court, against the Comptroller, the governing body and the school board of the county or city, to show cause, if any they can, why the treasurer should not be discharged. When the notice has been published and posted as aforesaid and the rule executed, then the court, on the day named in the notice, shall, if no cause be shown to the contrary, enter an order, finally discharging such treasurer. If an objection is made, the court shall hear such matter with or without formal pleadings, on oral testimony, or the court may refer any question that may arise in the proceedings to a commissioner in chancery to make a report thereon and may enter, upon final hearing, such order as it may deem proper. A copy of the order herein required, served upon the Comptroller, the chairman of the governing body, and the mayor of the city or superintendent of schools, respectively, shall be a sufficient service of the rule. The attorney for the locality may prepare and file any pleadings necessary pursuant to this section. If the locality has no attorney, or if the attorney declines or is unable to perform these tasks, the circuit court shall assign legal counsel for these purposes in accordance with § 15.2-1606, provided, however, that the Compensation Board shall not be obligated to reimburse the locality for fees incurred for this purpose.
Code 1950, § 58-934; 1984, c. 675; 2017, c. 677.

Structure Code of Virginia

Code of Virginia

Title 58.1 - Taxation

Chapter 31 - Local Officers

§ 58.1-3100. Interpretation of "commissioner."

§ 58.1-3101. County commissioner of the revenue to keep an office at county seat; removal to other place

§ 58.1-3102. Jurisdiction of commissioners

§ 58.1-3103. When commissioners begin work; commissioners to make assessments

§ 58.1-3104. Commissioner of the revenue entitled to books and papers of predecessor

§ 58.1-3105. Tax Commissioner to instruct commissioners of the revenue

§ 58.1-3106. How compensation of commissioners paid; when compensation withheld

§ 58.1-3107. Commissioner of the revenue to obtain returns from taxpayers

§ 58.1-3108. Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner

§ 58.1-3109. Duties of commissioners as to personal property, income and licenses

§ 58.1-3110. Power to summon taxpayers and other persons

§ 58.1-3111. Penalties

§ 58.1-3112. Commissioner to preserve returns; destruction of returns; penalty

§ 58.1-3113. Returns of intangible personal property forwarded to Department

§ 58.1-3114. Books and certain forms of returns to be furnished by Department

§ 58.1-3115. Arrangement and contents of books

§ 58.1-3116. Department may prescribe separate books for state and local levies

§ 58.1-3117. Disposition of supplemental assessment sheets

§ 58.1-3118. Commissioner to retain original personal property book; reproduction of book; disposition of copies

§ 58.1-3119. Personal property book not to be altered after delivery to treasurer

§ 58.1-3120. If books for preceding year not made out, how supplied

§ 58.1-3121. Penalty for false entry in books

§ 58.1-3122. Tax Commissioner may report misconduct or incapacity of commissioner of the revenue

§ 58.1-3122.1. Photocopying fees imposed by commissioners of the revenue

§ 58.1-3122.2. Remote access to nonconfidential public records maintained by commissioner

§ 58.1-3122.3. Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information

§ 58.1-3123. Interpretation of "treasurer."

§ 58.1-3124. Where office of county treasurer to be maintained; providing suitable space

§ 58.1-3125. Examination of treasurer's bond; when court to require new bond

§ 58.1-3126. Bond of deputy; liability thereon

§ 58.1-3127. Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection

§ 58.1-3127.1. Treasurer to collect all amounts to be received by any department or agency of political subdivision

§ 58.1-3128. Power to summon taxpayers and other persons; penalty

§ 58.1-3128.1. Authority to require production of sales and use tax information

§ 58.1-3129. Destruction of paid tax tickets; other tax tickets; records

§ 58.1-3130. Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification

§ 58.1-3131. Warrants; recordkeeping requirements; release of information

§ 58.1-3132. How warrants paid; receivable for levies

§ 58.1-3133. Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts

§ 58.1-3134. Warrants must be presented within two years

§ 58.1-3135. Statement of accounts of treasurer

§ 58.1-3136. Audits of treasurers upon termination of office

§ 58.1-3137. County treasurer's annual settlement; final settlement

§ 58.1-3138. Delivery of books, tax tickets, and other materials to successor treasurer or court clerk

§ 58.1-3139. Treasurer not to deal in warrants

§ 58.1-3140. Remedy for failure to pay such warrants

§ 58.1-3141. Treasurer or other person shall not use public money except as provided by law

§ 58.1-3142. Interest on a fund belongs to the fund; exception

§ 58.1-3143. Reserved

§ 58.1-3144. Penalties

§ 58.1-3145. How treasurer may secure final discharge from liability

§ 58.1-3146. Rule to show cause in such case; notice and hearing thereon

§ 58.1-3147. Appeal

§ 58.1-3148. City charters not affected by particular provisions

§ 58.1-3149. Money received to be deposited

§ 58.1-3150. Duties of depository officers

§ 58.1-3151. County finance board

§ 58.1-3152. Organization and procedure of board

§ 58.1-3153. Compensation for the citizen member of the county finance board

§ 58.1-3154. Selection and approval of depositories

§ 58.1-3155. Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth

§ 58.1-3156. County finance boards may direct treasurer to invest under certain circumstances

§ 58.1-3157. Repealed

§ 58.1-3158. Duties of treasurers

§ 58.1-3159. Reserved

§ 58.1-3160. Monthly report of treasurer to board

§ 58.1-3161. Interest on deposits

§ 58.1-3162. Disbursement of money deposited

§ 58.1-3163. No liability for loss of funds deposited in accordance with article

§ 58.1-3164. Institution of proceedings

§ 58.1-3165. Suspension of officer proceeded against, appointment of substitute

§ 58.1-3166. Substitute officer continues in office upon removal of predecessor

§ 58.1-3167. Reserved

§ 58.1-3168. When treasurers to pay state revenue into state treasury

§ 58.1-3169. Interest chargeable against treasurer for failure to pay over revenue

§ 58.1-3170. Reserved

§ 58.1-3171. Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice

§ 58.1-3172. Lien of judgment and execution in such proceeding

§ 58.1-3172.1. Remote access to nonconfidential public records maintained by treasurer; fees

§ 58.1-3173. System of accounting

§ 58.1-3174. Entries

§ 58.1-3175. Statement and payment of amounts collected

§ 58.1-3176. Commissions on collections

§ 58.1-3177. Duties of the clerk; deposit of funds; investment of funds; failure to pay out