Newport News |
Code of Ordinances |
Chapter 40. TAXATION |
Article II. REAL ESTATE TAXES |
Division 1. GENERALLY |
§ 40-21. Effective date of assessments; tax and assessment year.
Every assessment made under the provisions of this article shall be effective for tax purposes on the first day of July in the year in which the same is made and taxes and other charges for such year shall be extended on the basis of the last assessment made prior to July first of the fiscal year of July first through June thirtieth which immediately follows such assessment. The beginning of the tax and assessment year for the assessment of taxes on all real estate assessable by the city for taxation and other charges shall be July first, and the owner of such real estate on that day shall be assessed with taxes and other charges for the fiscal year beginning on that day and ending on June thirtieth.
(Ord. No. 13, § 20; Ord. No. 1106, § 1; Ord. No. 1577, § 1; Code 1961, § 16-20)
Cross reference— Fiscal year, § 2-2.
(Ord. No. 13, § 20; Ord. No. 1106, § 1; Ord. No. 1577, § 1; Code 1961, § 16-20)
Cross reference
Fiscal year, § 2-2.