[Adopted 5-12-1986]
A.
Any person failing to pay any County taxes or levies
to the County of Page, Virginia, on estate and tangible personal property,
machinery and tools and merchants capital on or before June 5 and
December 5 of the taxable year shall incur a penalty thereon of 10%
of the tax due and payable, which shall be added to the amount of
taxes or levies due from such taxpayer.
[Amended 1-17-2006]
B.
Administrative costs and attorney's fees. Any person
chargeable with delinquent taxes or other delinquent charges, in addition
to all penalties and interest, shall pay an administrative cost to
recover such delinquent taxes or other delinquent charges in the amount
of $20 for such delinquent taxes or other charges collected subsequent
to the filing of a warrant or other appropriate legal document but
prior to judgment, and $25 for taxes or other charges collected subsequent
to judgment. In addition thereto, attorney's fees or collection agency's
fees incurred for the collection of such delinquent taxes or other
charges shall be recovered against such person, chargeable in the
amount of 20% of the taxes or other charges so collected.
[Added 11-13-2002]
