VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

1996 SESSION

• history | hilite | pdf | print version

965611260
HOUSE BILL NO. 768 Offered January 22, 1996 A BILL to amend the Code of Virginia by adding in Article 1 of Chapter 39 of Title 58.1 a section numbered 58.1-3902.1, relating to use of professional accounting firms to perform local tax audits. ----------
Patrons-- Rhodes, Barlow, Cantor and Cunningham; Senators: Benedetti and Lambert
---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Article 1 of Chapter 39 of Title 58.1 a section numbered 58.1-3902.1 as follows:

§ 58.1-3902.1. Use of professional accounting firms for performing audits of local taxes.

The commissioner of the revenue or director of finance for any county or city, or the tax-assessing officer of any town, with the approval of the local governing body, may employ, upon such terms as may be agreed upon, the services of professional accounting firms to assist with the audit of any local taxes. Compensation for such services shall either be provided by the local governing body directly to such professional accounting firms or by means of an expense in the commissioner's, finance director's or other tax-assessing officer's budget.