Code of Virginia
Chapter 31 - Local Officers
§ 58.1-3162. Disbursement of money deposited

A. Money deposited under the provisions of this article shall be disbursed only upon checks signed by the county treasurer and drawn in payment of lawfully issued and properly drawn orders or warrants and lawfully issued and properly drawn and matured bonds, notes or other obligations of the county, for the payment of which funds are available.
B. This section shall not be construed as preventing any county treasurer or his duly authorized deputy from (i) transferring, by check or wire transfer, money from one approved depository to another, (ii) from settling with the Commonwealth, without an order from the governing body of his county, for state revenues or other items collected and remittable by him to the State Treasurer, or (iii) from paying to the State Treasurer without an order from the board of supervisors or other governing body of his county, any amount or amounts pursuant to provisions of law.
C. Any governing body may require that checks issued pursuant to the provisions of this section be countersigned and may appoint such person or persons as it may desire for the purpose.
D. This section shall not be construed as imposing upon any depository any obligation to determine whether any check issued pursuant to the provisions of this section was issued for any purpose or purposes other than those specified herein or as imposing any liability upon any such depository for paying any check so issued.
E. The treasurer may, with the approval of the governing body, by resolution entered of record on the minute book of the board, authorize one or more of his deputies to sign any such checks whenever the necessity therefor shall arise by reason of the sickness or unavoidable absence of the treasurer or his inability to sign such checks for any other reason.
Code 1950, § 58-951; 1960, c. 526; 1978, c. 25; 1984, c. 675.

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