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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) 328-4077
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, MGT  has served as Treasurer of Wise County, Virginia since January 2008. Prior to being elected, she had in excess of 20 years of experience in Public Accounting where she provided financial, tax and accounting services to the public and served as an audit manager, auditing local municipal governments and non-profit organizations. She was employed by a public accounting firm from 1988 to 2000, at which time she became owner and operator of her own Certified Public Accounting firm. During the years of 2000 through 2008, she also served as a Deputy Commissioner of Revenue - Special Auditor for the Virginia Counties of Dickenson, Wise and Buchanan, employed as a special auditor performing audits of businesses. In addition, Smith has taught accounting and computer software courses as an adjunct faculty member for Mountain Empire Community College.

Smith earned a BS Degree in Business and Public Administration with a concentration in Accounting from the University of Virginia-College at Wise. She has completed certification of a Master Governmental Treasurer by the University of Virginia’s Weldon Cooper Center for Public Service, certification from the Virginia Government Finance Officer’s from Radford University Governmental and Nonprofit Assistance Center, and the Chancellor’s Certificate in public Administration: Government Finance Officer from the University of Missouri.

Smith is a Certified Public Accountant (CPA) and a member of the American Institute of Certified Public Accountants (AICPA) and the Virginia Society of Certified Public Accountants (VSCPA). She is a member of the Treasurer Association of Virginia, of which she served as President in 2014 and currently serves as the Association’s Treasurer. She has received the Treasurer of the Year Award (2010), the President’s Award (2013) and the Commonwealth Award (2019) from the Treasurers’ Association of Virginia.  In addition, to serving on the Executive Board of the Treasurers’ Association, she also serves on the MEOC Advisory Board, the Community Policy and Management Board and the Board of Trustees of the Virginia Investment Pool.

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