Liens of delinquent real estate taxes and all liens described under § 58.1-3745 shall be recorded in the office of the treasurer in a book or an approved visible
card system to be kept for the purpose and indexed in the names of the persons against
whom the taxes on real estate are assessed, or in a computer system approved by the
Auditor of Public Accounts. Any officer collecting any such taxes unless otherwise specifically provided by
law, shall forthwith transmit such payment to the treasurer, who shall give his receipt
therefor and record the payment, thereby releasing the lien. Where such list is kept in a visible card index file, the treasurer may, at the
time of entry of the records of payment, remove from the file the cards on which such
payments have been noted; and such cards may, on certification by the Auditor of
Public Accounts that the same are no longer needed for audit, be destroyed.
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