[HISTORY: Adopted by the Board of Supervisors of Amelia County 4-14-1980; amended 7-11-1990; 8-21-2002. Subsequent amendments noted where applicable.]
On December 5 of the fiscal year for which the levy is made, the annual tax or levy on real estate and tangible personal property and machinery and tools shall be due not later than the close of business at the office of the Treasurer of Amelia County, Virginia, on said December 5. When December 5 falls on a Sunday or a holiday, the due date shall be extended until the close of business of the next business day of the County of Amelia, Virginia.
For taxes or levies not paid on or before the due date and thereby delinquent, the Treasurer of Amelia County shall impose a penalty of 10% of the tax or levy past due on such property or a minimum penalty of $10, whichever is greater.
Interest for delinquent taxes shall be computed at 10% per annum commencing July 1 following the due date.
A. 
Annual returns of tangible personal property and machinery and tools shall be due on May 1 of each year.
B. 
For annual returns not filed on or before May 1, 1981, and subsequent years, and thereby past due, the Commissioner of the Revenue of Amelia County shall impose a penalty of 10% or $10, whichever is greater, of the tax due on said annual returns.
A. 
No penalty for failure to pay any tax shall be imposed for any assessment made later than two weeks prior to the day on which the taxes are due, if such assessment is made thereafter through the fault of a local official, and if such assessment is paid within two weeks after the notice thereof is mailed.
B. 
Penalty for failure to file a return is the determination of the Commissioner of the Revenue. Penalty and interest for failure to pay a tax by deadline is the determination of the Treasurer and shall not be imposed if such failure was not the fault of the taxpayer.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Pursuant to § 58.1-3958 of the Code of Virginia 1950, as amended, any person liable for local taxes who fails to pay the taxes on or before the due date shall, in addition to all penalties and interest, pay a fee to cover the administrative costs associated with the collection of delinquent taxes. Such fee shall be added to all penalties and interest and shall be equal to the maximum amounts allowed by § 58.1-3958 of the Code of Virginia, or such other Virginia statute regulating the amount of such fees or covering the subject of fees in such cases. Collection agency's fees not to exceed 20% of the delinquent tax bill may be recovered from any such person whose taxes are thereafter collected by a private collection agent, or, if the delinquency is collected by action at law or suit in equity, reasonable attorney's fees not to exceed 20% may be recovered.
The effective date of this chapter and amendments thereto are upon its adoption by the governing body.