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Delores W. Smith, CPA, Treasurer

Delores W. Smith, CPA, MGT

Wise County Courthouse
206 E. Main St.
Rms. 240, 241 & 243
PO Box 1308
Wise VA  24293

(276) 328-3666
Fax (276) 328-4570

Mon - Fri
8:00 AM - 4:30 PM

Please send all Tax Inquiries to the Treasurer's Office Tax Inquiry email.



The Office of the Treasurer was established by the Constitution of Virginia.  The Treasurer is a Constitutional Officer and is elected every four years by the citizens of the County he/she serves.  The Treasurer's independent status as an elected official ensures that funds will be collected, invested and accounted for by an officer who reports directly to the people.

The scope of the Treasurer's responsibilities encompasses the collection, custody, disbursement, and accounting of local, state and federal funds.  The treasurer serves as the county's designated investment officer with the sole authority for investment decisions, and reports financial information to the Board of Supervisors and Virginia Auditor of Public Accounts.  The Treasurer performs all phases of public accounting and complies with state and federal regulations.

Delores W. Smith, CPA

Delores W. Smith, CPA was elected Treasurer of Wise County in November 2007.  She holds a Bachelor of Science Degree in Business and Public Administration with a concentration in Accounting from the University of Virginia's College at Wise Clinch Valley College).  She is a Certified Public Accountant (CPA) and holds a valid Virginia State CPA License.  She maintains approximately 40 hours of continuing education each year to fulfill requirements for State License, AICPA and VSCPA.  Delores was recipient of the "2010 Treasurer of the Year" Award by the Virginia Treasurer Association and also received the President's Award in 2013.


  • Delores has in excess of 20 years experience in Public Accounting where she has provided accounting and tax services to the public and served as a lead auditor of Local Governments and Non-Profit Organizations.


  • American Institute of Certified Public Accountants (AICPA)
  • Virginia Society of Certified Public Accountants (VSCPA)
  • Treasurer's Association of Virginia
  • Wise County Chamber of Commerce
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