2010 Session

Budget Amendments - HB30 (Member Request)

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Chief Patron: Peace
Co-Patron(s): Cox, J.
Treasurers and Finance Directors - Collection of Delinquent Taxes (language only)

Item 262 #1h

Item 262 #1h

Taxation, Department of

Page 165, after line 51 insert:
"A.1  Upon the request of a city or county treasurer or a city or county finance director exercising the duties of a treasurer as defined in § 58.1-3123, Code of Virginia, the Department of Taxation shall enter into an agreement with such treasurer or finance director, pursuant to the authority provided the Department in § 58.1-1803 A. by and through which such treasurer or finance director is authorized to collect delinquent accounts owed to the Commonwealth by taxpayers who may be found within, or who may receive income or possess or control tangible or intangible property or other assets within the jurisdiction of such treasurer or finance director.  Upon the execution of such an agreement, the Department shall commence referring accounts for collection to such treasurer or finance director and shall maintain records relating to collections received by the Commonwealth as a result of such collection efforts."
Page 166, line 1 before "Pursuant" strike "A." and insert "2."

(This amendment includes language authorizing the Tax Commissioner to enter into an agreement with local treasurers or finance directors allowing them to act as an agent to the Department in the collection of overdue and delinquent taxes. Current language in the Act authorizes the Commissioner to contract with private collection agencies to collect these accounts.)