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<br />C. 2, § 91 ADMINISTRATION C. 2, § 94
<br />Sec. 91. City depositories.
<br />The funds of the city, including funds held by the treasurer as
<br />treasurer of the sinking fund commission, shall be deposited to the
<br />credit of the city or to the credit of the sinking fund commission,
<br />as the case may be, by the treasurer in such banks as the council
<br />may direct and such banks shall secure such deposits in such man-
<br />ner as the council may determine. The sufficiency of securities
<br />deposited by such banks to secure said deposits shall be subject
<br />to the approval of a committee consisting of the finance commit-
<br />tee, director of finance and the treasurer. (Id., § 100; Ord. March
<br />2, 1942.)
<br />Sec. 92. Receipt and disbursement of school funds.
<br />All taxes, levies and other sums received by the treasurer for
<br />public school purposes shall be credited by the treasurer to the
<br />order of the school board of the city and paid out by him on war-
<br />rants of said board. Such warrants are to be signed by the clerk
<br />of the board and countersigned by the chairman thereof. All such
<br />moneys shall be deposited to the credit of the school board of the
<br />city. (Code 1932, § 101.)
<br />For statutory provision that public school funds shall be kept and
<br />disbursed by treasurer, see § 763 of Michie's Virginia Code of 1942.
<br />Sec. 93. Daily reports.
<br />The treasurer shall report to the director of finance daily, on
<br />forms prescribed by the director of finance, all collections for the
<br />preceding day showing the source from which said funds are de-
<br />rived, and such other reports as are or may be required of the
<br />treasurer by law or by the council. (Id., § 102.)
<br />Sec. 94. Withholding wages of officers and employees.
<br />The treasurer shall not pay the wages to any officer or employee
<br />of the city who may be indebted to the city unless the amount of
<br />the indebtedness shall be less than the amount of wages due, in
<br />which case he may pay over the excess. (Id., § 103.)
<br />For similar provisions of the city charter, see char., § 21; as to with-
<br />holding payment of salary to officers in arrears or default to city, see
<br />§ 167 of this chapter.
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<br />C. 2, § 99 _-iDMINISTRATION C. 2, § 101
<br />Sec. 99. Sale after levy or distraint.
<br />When it becomes necessary for the treasurer to levy or distrain
<br />upon the property of any delinquent taxpayer, the same shall be
<br />sold at public auction (unless the claim is satisfied prior to sale)
<br />on the premises of said taxpayer, or at such public place as the
<br />treasurer may deem best to secure a fair price for such property.
<br />From the proceeds of such sale he shall satisfy the tax due the
<br />city and all costs of collection and shall pay the residue over to the
<br />said delinquent taxpayer, taking his receipt therefor. (Id.)
<br />Sec. 100. When taxes due.
<br />The treasurer shall commence to receive taxes as soon as he re-
<br />ceives copies of the commissioner's book and shall continue to re-
<br />ceive the same up to and including the fifth.day of December of
<br />each year. ( Code 1932, § 108; Ord. Nov. 19, 1934.)
<br />For similar provision of state law, see The Tax Code of Virginia,
<br />§ 372.
<br />Sec. 101. Penalties.
<br />Any person failing to pay taxes on or before the fifth day of
<br />December shall incur a penalty thereon of one percentum and a
<br />like penalty on the sixth day of each of the four succeeding months
<br />thereafter, provided said tax shall remain unpaid, which shall be
<br />added to the amount of taxes when due from such taxpayer.
<br />Such taxes and penalties, when collected by the treasurer, shall be
<br />accounted for in his settlements.
<br />An additional penalty of five percentum shall be collected upon
<br />all taxes which may have heretofore not been paid or may here-
<br />after remain unpaid, after the fifteenth day of June in the year
<br />next succeeding that in which such taxes have been or may have
<br />been or may be assessed. Such additional penalty shall be com-
<br />puted upon the taxes and the prior penalty of five percentum ; and
<br />interest at the rate of six percentum per annum shall be collected
<br />upon the principal and penalties of said taxes from the sixteenth
<br />day of June in the year after which such unpaid taxes were as-
<br />sessed, which penalties and interest shall be collected and accounted
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<br />C. 2, § 9; CHARLOTTESVILLE CITY CODE C. 2, § 98
<br />Part 2. Collection of Taxes, etc.
<br />Sec. 95. Duty of treasurer.
<br />It shall be the duty of the treasurer to collect all taxes, assess-
<br />ments and penalties and such other income and revenue as he may
<br />be required to collect by the council. (Code 1932, § 104.)
<br />For statutory provision as to collection by treasurer, see The Tax
<br />Code of Virginia, § 369.
<br />Sec. 96. Mailing bills to taxpayers.
<br />The treasurer shall, as soon as may be possible in each year, not
<br />later than December first, send by United States mail to each tax-
<br />payer assessed with as much as two dollars in taxes for that year,
<br />as shown by the books in his office, a bill for such taxes in the
<br />form prescribed by the state department of taxation. (Id., § 107.)
<br />For similar provision of state law, see The Tax Code of Virginia,
<br />§ 371.
<br />Sec. 97. Tax tickets.
<br />It shall be the duty of the treasurer to make off from the books
<br />of the commissioner of revenue, for each taxpayer shown therein,
<br />a tax ticket according to forms prescribed by the state department
<br />of taxation. Upon collecting such tax, he shall deliver to the tax-
<br />payer such tax ticket showing plainly the date of payment. (Id.,
<br />§ 106.)
<br />For statutory provision as to delivering tax ticket upon payment of
<br />taxes, see The Tax Code of Virginia, § 370.
<br />Sec. 98. Right of distress, levy and garnishment.
<br />For the purpose of collecting taxes, assessments and other dues
<br />to the city, the treasurer shall have the rights of distress, levy, lease
<br />and garnishment as provided by the state law. All property sub-
<br />ject to levy to satisfy taxes due to the state may be taken to satisfy
<br />taxes due to the city. (Id., § 105.)
<br />For statutory provisions as to distress for taxes generally, see The
<br />Tax Code of Virginia, §§ 372, 378.
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<br />C. 2, § 102 CHARLOTTESVILLE CITY CODE C. 2, § 104
<br />for by the treasurer along with the principal of'such taxes. (Code
<br />1932, §§ 108, 109; Ord. Nov. 19, 1934.)
<br />For provisions of state law as to penalty and interest, see The Tax
<br />Code of Virginia, § 372. See, also, § 297 of the Tax Code of Virginia.
<br />Sec. 102. Calling on persons failing to pay taxes; col-
<br />lection by distress, etc.
<br />It shall be the duty of the treasurer after the fifth day of De-
<br />cember to call upon each person chargeable with taxes who has
<br />not paid the same prior to that time, or upon the agent, if any, of
<br />such person resident within the city, for the payment thereof, and
<br />upon failure or refusal of such person or agent to pay the same, he
<br />shall proceed to collect them by distress or otherwise. '(Code 1932,
<br />§ 108; Ord., Nov. 19, 1934.)
<br />For similar provision of state law, see The Tax Code of Virginia,
<br />§ 372.
<br />Sec. 103. Persons about to leave city.
<br />Should it come to the knowledge of the treasurer that any per-
<br />son owing taxes is moving or contemplates moving from the city
<br />prior to the fifth day of December, he shall have the power to
<br />collect the same by distress or, otherwise at any time after bills
<br />shall have come into his hands. \ (Id.)
<br />For similar provisions of state law, see The Tax Code of Virginia,
<br />§ 372.
<br />Sec. 104. Lists of uncollectible taxes and delinquents.
<br />The treasurer after ascertaining which of the taxes and levies
<br />assessed can not be collected, shall, not later than the first day of
<br />August in each year, make out lists as follows:
<br />(1) A list of real estate on the commissioner's land book im-
<br />properly placed thereon or not ascertainable, with the amount of
<br />taxes and levies charged thereon.
<br />(2) A list of other real estate which is delinquent for the non-
<br />payment of the taxes and levies thereon.
<br />(3) A list of such of the taxes and levies assessed on tangible
<br />personal property, machinery and tools, and merchants capital or
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