[Adopted 11-21-2011]
Pursuant to § 58.1-3924, Code of Virginia 1950, as
amended, the Treasurer shall furnish a copy of the six lists mentioned
in § 58.1-3921, Code of Virginia 1950, as amended, of uncollectable
and delinquent taxes to the Carroll County Board of Supervisors within
60 days at the end of each fiscal year. For the fiscal year 2010-2011,
the six lists shall be given to the Board of Supervisors on or before
January 1, 2012.
As provided by statute, the Board of Supervisors shall review
the lists and may cause the lists mentioned in Subdivisions 2 and
3 of § 58.1-3921, Code of Virginia, or such parts thereof
as deemed advisable by the Treasurer, to be published in a newspaper
of general circulation in Carroll County, Virginia, or to be made
available on any Internet site maintained by Carroll County.
Regardless of such publication, the attorney employed by the
Board of Supervisors for the collection of delinquent real estate
taxes shall proceed to commence the collection of delinquent real
estate taxes by sale or otherwise of those properties shown on the
list filed under Subdivision 2 of § 58.1-3921, Code of Virginia,
as the same are subject to sale under the statutes of the Commonwealth
of Virginia and which further meet the criteria contained in the contract
with the attorney. The Treasurer shall assist the attorney in efforts
to collect such delinquent real estate taxes as requested.
The Treasurer shall continue all lawful efforts to collect all
delinquent taxes and may call upon the County Attorney for assistance
in the collection of delinquent taxes other than delinquent real estate
taxes and the attorney employed by the Board of Supervisors for the
collection of delinquent real estate taxes.
