The Virginia instructions are a bit confusing.  But it all depends on where you want to mail your return to.

MY TAKE:  If you are mailing to a County or City make your check payable to the Treasurer or Director of Finance of that county/city.  If you choose to mail to the Department of Taxation (bottom of their page 50) make the check payable to the Department of Taxation.

(The county and city locations start on page 55 and 56 (their page 49 and 50) at the link below.  The Commissioner of Revenue addresses are at the bottom of the county and city locations.)

http://www.tax.virginia.gov/sites/tax.virginia.gov/files/instructions/income-tax/2016/760-2016-instr...