Each treasurer shall commence to receive local levies as soon as he receives copies of the commissioner's books and continue to receive the same without penalty up to and including December 5 of each year, or such other date set by the governing body. Unless otherwise provided by ordinance of the governing body, any payment of local levies received shall be credited first against the most delinquent local account, the collection of which is not subject to a defense of an applicable statute of limitations.
Va. Code Ann. § 58.1-3913
When treasurer to receive taxes and levies without penalty; how payments credited
Applied in 1 court decision — leading case Richardson v. City of Richmond (2005)
Most recently applied in Richardson v. City of Richmond (September 2005)
Code 1950, § 58-961; 1956, c. 69; 1979, c. 259; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.