SB 649

            
2020 SESSION

20105082D

SENATE BILL NO. 649


Offered January 8, 2020


Prefiled January 7, 2020

A BILL to amend and reenact � 15.2-826 of the Code of 
 Virginia, relating to collection of town taxes by county.
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Patron-- Boysko

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Referred to Committee on Local Government

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Be it enacted by the General Assembly of Virginia:
 
 
1. That � 15.2-826 of the Code of Virginia is amended and 
 reenacted as follows:
 
 
� 15.2-826. Department of finance; director; general duties.
 
 
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 countys 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.