15.2-1636.14 - Proportion borne by Commonwealth and by localities.
§ 15.2-1636.14. Proportion borne by Commonwealth and by localities.
A. The salaries, expenses and other allowances of attorneys for theCommonwealth in counties and cities as fixed and determined by theCompensation Board shall be paid by the Commonwealth after July 1, 1980.
B. The salaries, expenses and other allowances of treasurers andcommissioners, or any officers, whether elected or appointed, who hold thecombined office of county or city treasurer and commissioner of the revenuein the counties and cities shall be paid in the proportion of one-half by therespective counties and cities and one-half by the Commonwealth, except ashereafter in this section provided.
C. The salary, expenses and other allowances of any city treasurer whoneither collects nor disburses local taxes or revenues shall be paid entirelyby the Commonwealth and the salary, expenses and other allowances of any citytreasurer who disburses local revenues but does not collect the same shall bepaid in the proportion of one-third by the city and two-thirds by theCommonwealth.
D. In no event shall the amount paid by each city and county as its share ofthe salary of its respective treasurer and commissioner in any fiscal yearexceed the actual dollar amount paid by such city and county for suchsalaries during the fiscal year ending June 30, 1980.
E. In the case of each county and city treasurer except a city treasurer whoneither collects nor disburses local taxes or revenues, and in the case ofeach county and city commissioner of the revenue, the cost of such officefurniture, office equipment and office appliances as may be specificallyauthorized by and included in the then current expense allowance made to suchofficer under the provisions of this article, shall be paid in the proportionof two-thirds by the county or city and one-third by the Commonwealth. Theprices paid for such office furniture, office equipment and office appliancesshall not be in excess of the prices available to the Commonwealth if suchpurchases were made through the Department of General Services' Division ofPurchases and Supply. The words "office furniture, office equipment andoffice appliances," as used in this subsection, mean such items of thischaracter as have a useful life of more than one year; and the word "cost,"as used in this subsection, may include a rental cost, in the discretion ofthe Compensation Board, in any case in which, in the opinion of the Board,such rental cost, in whole or in part, is properly includible in the expenseallowance.
F. If any county or city commissioner of the revenue or county or citytreasurer uses any forms, sheets or books of any kind for the assessment orcollection of state or local taxes or levies, or in connection with theassessment or collection of such taxes or levies, in lieu of the standardforms, sheets or books furnished by the Commonwealth, no part of the cost ofsuch forms, sheets or books shall be paid by the Commonwealth, but theirentire cost shall be paid out of the treasury of the county or city whosegoverning body required, authorized or consented to their use. Thissubsection shall not be construed as enlarging the existing powers of localgoverning bodies to require, authorize or consent to the use of such forms,sheets or books.
G. The cost of all forms, sheets and books of all kinds used for theassessment or collection of local license and local excise taxes or used inconnection with the assessment or collection of local license and localexcise taxes, shall be paid entirely out of the local treasury, including thecost of any tags, stamps, stickers, or other devices intended to evidence thepayment of any such local license or local excise taxes.
H. The cost of all forms, sheets and books of all kinds used in theascertainment, billing or collection of charges for utility or other specialservices rendered by a county or city, or by any district or agency thereofshall be paid entirely by the locality, although it may be the duty of thetreasurer or the commissioner of the revenue to ascertain or collect suchcharges under applicable provisions of law.
The governing body of each county and city shall provide suitable officespace for the treasurer and commissioner of the revenue, together with thenecessary heat, light, water and janitorial service. The entire cost ofproviding such office space, heat, light, water and janitorial service shallbe paid out of the local treasury.
The provisions of this section, as amended, shall not affect any countyoperating under an optional form of organization and government as providedby Chapter 3 (§ 15.2-300 et seq.) of this title.
(Code 1950, § 14-77; 1954, c. 652; 1964, c. 386, § 14.1-64; 1972, c. 731;1977, c. 623; 1979, c. 83; 1980, c. 588; 1998, c. 872.)