§ 40-3. Fee for collection of delinquent taxes or other charges.  


Latest version.
  • Where any tax or other charge assessed by the city is delinquent and has been referred to counsel or to a collection agency, a fee to cover administrative costs and reasonable attorney's fees or collection agency's fees of twenty (20) percent of the delinquent tax bill and penalty thereon shall be imposed, in addition to all other penalties, fees and interest owing thereon. In addition to all penalties and interest, administrative costs shall be imposed in the amount of thirty dollars ($30.00) for taxes or other charges collected subsequent to thirty (30) or more days after notice of delinquent taxes or charges pursuant to Section 58.1-3919 of the Code of Virginia, 1950, as amended, but prior to the taking of any judgment with respect to such delinquent taxes or charges, and thirty-five dollars ($35.00) for taxes or other charges collected subsequent to judgment. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be one hundred fifty dollars ($150.00) or twenty-five (25) percent of the cost, whichever is less; however, in no event shall the fee be less than twenty-five dollars ($25.00).

    No tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under Section 58.1-3980 of the Code of Virginia or section 40-221 of this Code, so long as the appeal is filed within ninety (90) days of the date of the assessment and for thirty (30) days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.

    (Ord. No. 5940-03, § 1; Ord. No. 5943-03, § 1)

(Ord. No. 5940-03, § 1; Ord. No. 5943-03, § 1)