Office of the Treasurer
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.
Responsibilities of the Treasurer
In the Commonwealth of Virginia, county and city treasurers are the Chief Financial Officers for their localities. The treasurer also serves as the county's designated investment officer with the sole authority for investment decisions. The treasurer's office manages the county's banking and investment relationships, reconciles all county bank and investment accounts, 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.
The Wise County Treasurer oversees an office with an annual operating budget of over $700,000. Their office is accountable for over $121 million in county revenues, including County funds and school funds. The Treasurer's Office is funded with state and local funding.
Legal Authority of the Treasurer
The treasurer's legal authority for duties and responsibilities is governed by the Constitution of Virginia, the Code of Virginia, local ordinances, case law, court decisions and opinions of the Attorney General. The Virginia Freedom of Information Act (FOIA) guarantees citizens of the Commonwealth and representatives of the media access to public records.
The treasurer has adopted Wise County's Public Records Requests (FOIA) Policy.
Functions of the Treasurer
The scope of the treasurer's responsibilities encompasses the collection, custody, disbursement, and accounting of local, state, and federal funds. The treasurer is directly responsible for all tax collections and provides general oversight and custody of all other funds collected by the county including:
- Animal Licenses (Dog Tags)
- Civil Fines
- Landfill Usage Fees
- Permit Fees
- Personal Property Taxes
- Public Service Corporation Taxes
- Real Estate Taxes
- Sheriff Fees
- State Estimated and Income Taxes
Delores W. SmithTreasurer
260 E Main Street
Wise, VA 24293
260 E Main Street Room 240 Wise VA 24293
P.O. Box 1308
Wise, VA 24293
Phone: 276-328-4077Fax: 276-328-4570
Monday through Friday
8 am to 4:30 pm
Closed for lunch from noon to 1
Send all inquiries to the Tax Inquiry email address
Important Local Deadlines
- Dog Tags: January 31
- Personal Property Tax: October 31
- Real Estate Tax (1st Half): May 31
- Real Estate Tax (2nd Half): October 31