Buchanan County, VA Collection of Delinquent Taxes

Any person liable for local taxes who fails to pay the taxes on or before the first anniversary of the due date shall, in addition to all penalties and interest provided for in §§ 88-41, 18-42, and 18-43 of the Buchanan County Code, pay a fee to cover the administrative costs associated with the collection of delinquent taxes. Such fee shall be imposed no earlier than 30 days after notice of the delinquency has been sent to the taxpayer and shall be equal to the maximum amounts allowed by § 58.1-3958 of the Code of Virginia, as amended, or such other Virginia statute regulating the amount of such fees or covering the subject of fees in such cases.

If the collection activity is to collect on a nuisance abatement, then the fee for administrative costs shall be $150 or 25% of the cost, whichever is less; however, in no event shall the fee be less than $25.

In addition to the administrative fee, the Treasurer may add to the delinquent tax bill any collection agency's fees or attorney's fees actually contracted for, not to exceed 20% of the delinquent tax bill. Such attorney's fees shall only include costs paid to third parties.

The fees hereby authorized shall be imposed on all taxes which are delinquent at the time of the adoption of this article unless such delinquent taxes are paid by December 31, 2016.