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<br />'C. 2, § 105 ADMINISTRATION C. 2, § 106
<br />C. 2, § 107 CHARLOTTESVILLE CITY CODI', C. 2, § 108
<br />other subjects, segregated for local taxation exclusively, except
<br />the treasurer credit for the amounts thereof, in his annual settle -
<br />real estate, as he is unable to collect. (Code 1932, § 110.)
<br />ment which shall be made as of the first of July in each year; but
<br />if such lists, or any of them, be found incorrect, credit shall be
<br />For similar provisions of state law, see The Tax Code of Virginia,
<br />allowed for only so much thereof as is correct. The director of
<br />§ 387.
<br />finance shall deliver a copy of the first of said lists to the commis -
<br />Sec. 105. Same—To speak as of June thirtieth; form;
<br />sioner of revenue who shall correct his books accordingly. (Id.,
<br />oath.
<br />§ 112.)
<br />'
<br />The lists mentioned in section 104 Of this chapter shall speak as
<br />For similar provisions of state law, see The Tax Code of Virginia,
<br />of June thirtieth of each year—that is to say, such lists shall con-
<br />§ 389.
<br />form to the facts as they existed on such date.
<br />Sec. 107. Same—Advertising lists of delinquent real
<br />Such lists and also, except as herein provided, the form of the
<br />treasurer by which each list shall be verified
<br />estate and personal property taxes.
<br />oath to be taken by the
<br />shall be as prescribed by the State Department of Taxation. The
<br />The council shall cause such lists mentioned in paragraphs (2);
<br />oath shall declare that the treasurer verily believes that no part of
<br />and (3) of section 104, or such parts thereof as may be deemed
<br />the taxes embraced in such lists has been or could have been col-
<br />advisable, to be published for two successive weeks in a newspaper
<br />'
<br />lected by him. But the treasurer, in returning the list of real es-
<br />in the city, or in handbills to be posted generally throughout the
<br />tate mentioned in paragraph (2) of section 104, shall, at the foot
<br />city, and at the front door of the courthouse for a period of thirty
<br />of such list, subscribe the following oath:
<br />days. (Id.)
<br />.11 treasurer of the City of Charlottes-
<br />For similar provisions of state law, see The Tax Code of Virginia,
<br />... , , , , , .,
<br />ville,� do swear that the foregoing list is, I verily believe, correct
<br />§ 389.
<br />and just, that I have received no part of the taxes or levies for
<br />Sec. 108. Same—Transmitting list of delinquent lands
<br />which the real estate therein mentioned is returned delinquent,
<br />to clerk of corporation court; recordation;
<br />and that, although I have used due diligence to collect said taxes
<br />taxes and levies has been collected by
<br />reports of collections.
<br />and levies, no part of said
<br />me." (Id., § 111.)
<br />A certified copy of the list mentioned in paragraph (2) of sec -
<br />For similar provisions of state law, see The Tax Code of Virginia,
<br />tion 104 shall be transmitted by the treasurer to the clerk of the
<br />corporation court not later than the first day of August in each
<br />§ 388.
<br />year, and such clerk shall forthwith record such list in a book to
<br />Sec. 106. Same—Submitting to council; allowance of
<br />be kept for the purpose, indexing the same in the name of the per -
<br />credit to treasurer, etc.
<br />sons against whom such taxes on real estate are assessed.
<br />lists mentioned in section 104 shall
<br />All officers thereafter collecting any such delinquent taxes on
<br />A copy of each of the three
<br />be by the treasurer to the council. Such lists shall be
<br />real estate shall at least monthly transmit to such clerk a list of
<br />y
<br />submitted
<br />at the first meeting of the council held after the treas-
<br />such collections under oath, and such clerk shall record and index
<br />submitted
<br />such list of payments as provided by law. (Id., § 113.)
<br />urer shall have completed the lists.
<br />The council or a committee thereof, together with the director of
<br />For similar provisions of state law, see The Tax Code of Virginia,
<br />finance and commissioner of revenue shall examine said lists and
<br />§ 390.
<br />if the same are found correct, the director of finance shall allow
<br />75
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<br />C. 2, § 109 ADMINISTRATION C. 2, § 110
<br />C.2, § 111 CHARLOTTESVILLE CITY CODE C. 2, § 113
<br />Sec. 109. Continuing collection of delinquent taxes for
<br />Sec. 111. Sale of delinquent lands.
<br />one year.
<br />i The treasurer shall give notice and sell the real estate shown on
<br />The treasurer shall continue to collect the taxes shown on the
<br />the delinquent lists, unless the taxes thereon and the costs be paid
<br />delinquent lists for one year following June thirtieth of the year
<br />to him before the sale, in the manner provided by statute for the
<br />as of which such delinquent lists speak. (Id., § 114.)
<br />sale of lands for delinquent taxes, subject to the right of redemp-
<br />For similar provisions of state law*, see The Tax Code of Virginia,
<br />tion and the right of any purchaser to obtain title to lands pur-
<br />§ 393.
<br />chased, as provided by law. ( Code 1932, § 115.)
<br />For provisions of state law as to sale of delinquent lands, see §§ 2460-
<br />Sec. 110. Resubmission of lists to council; subsequent
<br />2503d.
<br />collections.
<br />At the expiration of one year following June thirtieth of the
<br />Article V. Director of Finance.
<br />year as of which such delinquent lists speak, the treasurer shall
<br />Sec. 112. Election; term.
<br />again submit a copy of each of the lists mentioned in paragraphs
<br />The council shall elect bne director of finance who shall hold his•
<br />(2) and (3) of section 194 to the council aYits first meeting held
<br />office for two years and be removable at the will of the council.
<br />after the expiration of such year. Such lists so resubmitted shall
<br />(Code 1932, § 70.)
<br />show the changes which have occurred since June 30th of the pre-
<br />'
<br />ceding year, and the treasurer shall continue his efforts to collect
<br />the then unpaid taxes upon the real estate included in the list men-
<br />tioned in paragraph (2) of section 104 until said real estate shall
<br />The director of finance shall superintend the fiscal affairs of the
<br />-be sold under the provisions of section 2460 of the Code of Vir-
<br />city, and shall manage the same in the manner required by the
<br />ginia.
<br />council.
<br />The council may authorize and require the treasurer to continue
<br />He shall have the supervision of the fiscal affairs of all depart -
<br />to collect the delinquent taxes included in the list mentioned in
<br />ments and officers of the city, who shall collect, receive or disburse
<br />paragraph (3) of section 104 for an additional period of two years,
<br />the public moneys, or who are charged with the custody or man-
<br />or may place the same in the hands of the sergeant for collection,
<br />agement thereof, and may, at any time, require from any of them
<br />or employ a delinquent tax collector to make such collections,
<br />an account in writing of any or all moneys or property of the city
<br />upon such terms as may be agreed upon. Such officer or collector
<br />intrusted to them or under their control; and he shall immediately,
<br />shall have all the power and authority to enforce collection by levy,
<br />upon the discovery of any default, irregularity or delinquency, re -
<br />distress or otherwise, as the treasurer has under the law.
<br />port the same to the council. He shall have power to prescribe
<br />When any such collections shall be made by such officer or col-
<br />the form and manner of keeping all said accounts unless otherwise
<br />lector the same shall be reported by him to the council and the
<br />provided by state law.
<br />money shall be paid over to the treasurer who shall be held ac-
<br />The director of finance shall perform such other duties as are
<br />countable therefor. All lists of uncollected taxes shall be returned
<br />or may hereafter be required of him by the council. (Id., §§ 71,.
<br />by such officer or collector to the council, which shall deliver them
<br />73, 81.)
<br />to the treasurer, who shall thereafter be held accountable for any
<br />As to treasurer's paying out money on warrant of the director of fi-
<br />collections thereunder. (Id.)
<br />nance, see § 88 of this chapter; as to bond required of the director of
<br />For similar provisions of state law, see The Tax Code of Virginia,
<br />finance, see § 173 of this chapter; as to director of finance's being a
<br />member of sinking fund commission and acting as secretary for such.
<br />§ 394.
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