Introduced in House Passed House Introduced in Senate Passed Senate Became Law
01/07/2020     01/17/2020  

Town taxes; collection by county.

Authorizes the board of supervisors of any county that has adopted the urban county executive form of government to enter into agreements with towns located partially or wholly within such county for the collection and enforcement of real or personal property taxes by the county official responsible for assessment or collection of taxes. The authority granted to such counties is similar to authority granted to Loudoun County under existing law.

Date Version PDF TXT
01/07/2020 Senate: Prefiled and ordered printed; offered 01/08/20 20105082D Open

            

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.

    Picture Name From Date Type
    Jennifer B. Boysko D-Richmond Sponsor
    Date Branch Action
    01/17/2020 Senate Senate: Read third time and passed Senate (38-Y 0-N)
    01/14/2020 Senate Senate: Constitutional reading dispensed (39-Y 0-N)
    01/13/2020 Senate Senate: Reported from Local Government (13-Y 0-N)
    01/07/2020 Senate Senate: Prefiled and ordered printed; offered 01/08/20 20105082D
    01/07/2020 Senate Senate: Referred to Committee on Local Government
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