Tax Type
General Provisions
Description
1982 Legislative Changes
Topic
Reports
Date Issued
06-15-1982
DATE: June 15, 1982
SUBJECT: 1982 Legislative Changes Regarding: Commissioners of the Revenue
Treasurers Local Administration
Commissioners of the Revenue
H.B. 307 enacted by the 1982 Session of the General Assembly, amends § 58-861 requiring the county commissioners of the revenue to render taxpayer assistance.
The 1982 amendments continue the requirement that commissioners of the revenue render necessary taxpayer assistance for the preparation of returns required to be filed in their offices and provide that commissioners may go to convenient public places within the county to receive state and local tax returns.
However, the amendments delete the statutory requirement upon county commissioners of the revenue to advertise and be present at a location within each voting precinct to provide taxpayer assistance and to receive returns. The effective date of the bill is July 1, 1982.
The 1982 session of the General Assembly passed H.B. 326 which amends § 58-362 by requiring commissioners of the revenue of all cities and the counties of Arlington, Chesterfield, Fairfax and Prince William to advertise the filing dates for returns and the location of their offices and branch offices once during the thirty days prior to the date or dates for filing returns. The bill is effective July 19 1982.
S.B. 3049 of the 1932 Session of the General Assembly amends § 58-860 by broadening the authority of commissioners of the revenue to summons taxpayers. Currently, the commissioner of revenue has the authority to summons, in the year of delinquency, a taxpayer who does not file a property or income tax return. The amendment provides authority for the commissioner of revenue to summons to his office a taxpayer who fails to obtain a current business license, to answer questions under oath concerning the tax liability. The bill also provides authority for the commissioner of the revenue to assess property, income or business license on the basis of the information obtained. The effective date of the bill is July 1, 1982.
Treasurers
H.B. 639 of the 1982 Session of the General Assembly amends § 58-960 by providing that county and city treasurers must mail a bill or bills to each taxpayer assessed with levies of five dollars or more.
Current law sets this amount at two dollars. An additional change is that the name of a taxpayer may not be published in connection with a tax debt for which a bill was not sent unless he is notified of the deficiency at least two weeks before publication. The effective date of the bill is July 1, 1982.
Local Administration
The 1982 Session of the General Assembly passed H.B. 320 which amends § 58-847 by permitting localities to provide for interest on delinquent local taxes beginning the first day following the due date. The interest rate on delinquent taxes may not exceed 10% for the first year of delinquency. For subsequent years of delinquency, the locality may impose interest at a rate not to exceed the rate established pursuant to § 6621 of the Internal Revenue Code. The effective date Of the bill is July 1, 1982.
H.B. 440, of the 1982 General Assembly, adds to the Code of Virginia § 58-1020.1. This new section provides that a local governing body may charge fees to cover the administrative costs of collecting delinquent taxes. The fees are in addition to other penalties. fees, charges, and interest. The fee may not exceed ten dollars for taxes collected subsequent to the filing of a warrant or other appropriate legal document but prior to judgment and fifteen dollars for all taxes collected subsequent to judgment. The effective date of the bill is July 1, 1982.
The 1982 Session of the General Assembly passed H.B. 655 which amends §§ 15.1-84.19 15.1-117, 15.1-532, 15.1-547, and 56-919.1 regarding the minimum retention periods for certain records of sheriffs, local governing bodies and local treasurers. The amended retention periods conform to the Virginia Public Records Act. The records specifically addressed include: for the sheriff, receipt books, cancelled checks and bank account statements; for the local governing body's executive secretary, clerk and board of supervisors, all accounts, claims or papers acted upon, and for the treasurers, paid tax tickets.
Rulings of the Tax Commissioner