Tax Type
Local Taxes
Property Tax
Description
Tax Bills;Commissioner of the Revenue
Topic
Local Taxes Discussion
Date Issued
05-14-1973
The Roanoke County Commissioner of the Revenue is not required to prepare real and personal property tax bills. There is no general provision of law including the preparation of bills among the duties of a commissioner, and Roanoke County does not meet the criteria of the specific provisions of § 58-894. By implication, the treasurer must prepare the bills, since he is required to mail them to the taxpayers.
Attorney General's Opinion