{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-1636.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-1636.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-1636.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-1636.html"}],"law_id":347500,"edition_id":2,"section_id":347500,"structure_id":49869,"section_number":"15.2-1636","catch_line":"Commissioner of the revenue","history":"1997, c. 587.","full_text":"The voters in every county and city shall elect a commissioner of the revenue, unless otherwise provided by general law or special act. The commissioner of the revenue shall exercise all the powers conferred and perform all the duties imposed upon such officer by general law. He may perform such other duties, not inconsistent with his office, as the governing body may request. He shall be elected for a term of four years as provided by general law.\n\n","order_by":null,"text":{"0":{"id":1296412,"text":"The voters in every county and city shall elect a commissioner of the revenue, unless otherwise provided by general law or special act. The commissioner of the revenue shall exercise all the powers conferred and perform all the duties imposed upon such officer by general law. He may perform such other duties, not inconsistent with his office, as the governing body may request. He shall be elected for a term of four years as provided by general law.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":49869,"edition_id":2,"name":"Commissioner of the Revenue","identifier":"6","label":"article","depth":4,"order_by":6,"parent_id":49862,"metadata":{"child_laws":1,"child_structures":0},"date_created":"2026-08-02 02:17:02","date_modified":"2026-08-02 12:29:30","permalink":{"id":1380567,"object_type":"structure","relational_id":49869,"identifier":"6","token":"15.2\/II\/16\/6","url":"\/15.2\/II\/16\/6\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49862,"edition_id":2,"name":"Local Constitutional Officers, Courthouses and Supplies","identifier":"16","label":"chapter","depth":3,"order_by":7,"parent_id":49834,"metadata":{"child_laws":105,"child_structures":10},"date_created":"2026-08-02 02:16:48","date_modified":"2026-08-02 12:29:30","permalink":{"id":1380307,"object_type":"structure","relational_id":49862,"identifier":"16","token":"15.2\/II\/16","url":"\/15.2\/II\/16\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49834,"edition_id":2,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":49831,"metadata":{"child_laws":1081,"child_structures":112},"date_created":"2026-08-02 02:16:24","date_modified":"2026-08-02 12:29:25","permalink":{"id":1379371,"object_type":"structure","relational_id":49834,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49831,"edition_id":2,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":46,"parent_id":null,"metadata":{"child_laws":2297,"child_structures":225},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378281,"object_type":"structure","relational_id":49831,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":347500,"structure_id":49869,"section_number":"15.2-1636","catch_line":"Commissioner of the revenue","url":"\/15.2-1636\/","token":"15.2\/II\/16\/6\/15.2-1636","metadata":false}],"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-1636\/","history_text":"<p>This law was first created in 1997. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1380569,"object_type":"law","relational_id":347500,"identifier":"15.2-1636","token":"15.2\/II\/16\/6\/15.2-1636","url":"\/15.2-1636\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-1636\/","token":"15.2\/II\/16\/6\/15.2-1636","dublin_core":{"Title":"Commissioner of the revenue","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-1636","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">voters<\/span> in every <span class=\"dictionary\">county<\/span> and <span class=\"dictionary\">city<\/span> shall elect a commissioner of the revenue, unless otherwise provided by general <span class=\"dictionary\">law<\/span> or special act. The commissioner of the revenue shall exercise all the powers conferred and perform all the duties imposed upon such officer by general <span class=\"dictionary\">law<\/span>. He may perform such other duties, not inconsistent with his office, as the <span class=\"dictionary\">governing body<\/span> may request. He shall be elected for a term of four years as provided by general <span class=\"dictionary\">law<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOMMISSIONER OF THE REVENUE (\u00a7 15.2-1636)\n\nThe voters in every county and city shall elect a commissioner of the revenue,\nunless otherwise provided by general law or special act. The commissioner of the\nrevenue shall exercise all the powers conferred and perform all the duties\nimposed upon such officer by general law. He may perform such other duties, not\ninconsistent with his office, as the governing body may request. He shall be\nelected for a term of four years as provided by general law.\n\nHISTORY: 1997, c. 587.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}