[Adopted 4-7-1997]
A.
The filing date for tangible personal property returns
shall be on or before May 1 of each year.
B.
The due date for the payment of real property taxes
and personal property taxes due Buchanan County, Virginia, for the
tax year 2009 and all years thereafter is hereby changed from January
5 of the year following the applicable tax year to December 5 of each
tax year. Accordingly, December 5, 2009, shall be the due date for
the payment of personal property and real property taxes to Buchanan
County for the tax year 2009. The due date for the payment of personal
property and real property taxes to Buchanan County for each tax year
after 2009 shall be December 5 of each such subsequent tax year.
[1]
Editor’s Note: This ordinance also referred to § 58.1-3916,
Code of Virginia, as the legislative authority for the change in due
dates. A complete copy of the ordinance is on file in the County offices.
A.
The penalty for failure to file a tax return shall
be 10% of the tax assessable on the return or $10, whichever is greater,
not to exceed the amount of tax due. The penalty for failure to file
a return shall be assessed on the day after the return is due.
B.
The penalty for failure to pay tax on time shall be
10% of the tax past due or $10, whichever is greater, not to exceed
the amount of tax due. The penalty for failure to pay any tax shall
be assessed on the day after the tax is due.
C.
No penalty for failure to pay tax shall be imposed
for any assessment made later than two weeks prior to the day on which
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 notice thereof is mailed.
Interest on taxes not paid on time shall accrue
at the rate of 10% per year beginning first day of January next following
the due date and shall continue to accrue on any unpaid balance until
the tax is paid in full. Any penalty assessed shall become a part
of the tax due and shall also accrue interest.
Any person who willfully fails or refuses to
file any tax return required by law or makes any false statement with
intent to defraud in such return shall be guilty of a Class 3 misdemeanor
if the amount of tax lawfully assessed in connection with the return
is less than or equal to $1,000 and shall be guilty of a Class 1 misdemeanor
if the amount of the tax so assessed is more than $1,000.
