[Adopted 10-11-1978 as Ch. 5, Art. II, of the 1978 Code]
The Council shall, annually, before June 30, fix the tax rates on all real and personal property properly subject to taxation within and by the town and shall assess such taxes as may be required to provide for the needs and purposes of the town. In determining the valuation of property in the town, reference shall be had to the records of the Commissioner of Revenue of the county.
[Added 1-14-2013[1]]
A. 
Properties located within the Town of Hillsville which are assessed by the Commissioner of Revenue for Carroll County for use-value purposes shall be entitled to use-value assessment and taxation in the Town of Hillsville.
B. 
Land may be eligible for special valuation and assessment when it meets the following criteria:
(1) 
Agriculture: when devoted to the bona fide production for sale of plants and animals useful to man under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program and under an agreement with an agency of the federal government. A minimum of five acres in agriculture use is required.
(2) 
Horticulture: when devoted to the bona fide production for sale of fruits and all kinds, including grapes, nuts and berries; vegetables; nursery and floral products under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. A minimum of five acres in horticulture is required.
(3) 
Forest: when devoted to tree growth in such quantity and so spaced and maintained as to constitute a forest area under standards prescribed by the State Forester. A minimum of 20 acres in forest use is required.
C. 
Property owners must submit an application on the basis of a use assessment to the Commissioner of Revenue for Carroll County on or before November 1 preceding the tax year for which such taxation is sought.
D. 
The applicant must furnish, upon request, to the Commissioner of Revenue for Carroll County, proof of all prerequisites to use valuation and assessment, such as proof of ownership, description, areas, uses, and production.
E. 
Whenever land which has qualified for the assessment and taxation according to use has been converted to a nonqualifying use or rezoned to a more intensive use at the request of the owner or his agent, that land is subject to the roll-back tax as provided in the Code of Virginia, § 58.1-3237D, as amended.
F. 
In the event of a change in use, acreage, or zoning, the property owner must report such change to the Commissioner of Revenue for Carroll County within six days of said change.
[1]
Editor’s Note: This ordinance also provided that it will commence for those assessments and real estate taxes billed on or after 1-1-2014.
As soon as practicable after taxes are assessed as provided in § 144-1, the Town Treasurer shall make or cause to be made for each taxpayer a tax ticket substantially in the form prescribed by the State Department of Taxation and shall send by mail to each taxpayer a bill for such taxes.
[Added 11-24-1987; amended 6-27-2016]
Except as otherwise provided, all taxes shall be due and payable as soon as the tax bills referred to in § 144-2 are sent. Any person failing to satisfy such tax bill on or before December 5 following the mailing thereof shall incur a penalty of 5% of the total taxes due. On all delinquent taxes and penalties assessed thereon, there shall accrue interest at the highest rate allowed by Virginia law. A thirty-day grace period will be given on penalty and/or interest for real estate taxes mailed out after November 5. All payments for overdue taxes will be applied to the most delinquent account as provided by § 58.1-3913 of the Code of Virginia unless a written payment plan is approved by the Town Treasurer.
[Added 12-12-2016]
A. 
On each delinquent account now or hereafter owed to the Town there is hereby imposed an administrative fee in addition to all penalties and interest, in the amount of $30 for taxes or other charges collected 30 days or more after notice of delinquent taxes or charges, pursuant to § 58.1-3919 of the Code of Virginia, but prior to taking judgment for such taxes or charges, and $35 for taxes or other charges collected after judgment. If the delinquent charges concern a nuisance abatement, the administrative fee shall be $150 or 25% of the costs, whichever is less; but in no event shall the administrative fee be less than $25.
B. 
There is also imposed on each delinquent account now or hereafter owed to the Town collection fees actually contracted for by the Town to any attorney or collection agency. Said collection fees shall not exceed 20% of the taxes or other charges so collected and shall become due and payable when the Town refers a delinquent account to an attorney or collection agency.
C. 
Court costs and/or attorney fees incurred in court proceedings to enforce Town ordinances and/or to collect such delinquent accounts shall also be charged and collected as otherwise permitted by the Code of Virginia and the court hearing the matter.
D. 
No tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under § 58.1-3980 of the State Code, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this subsection shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.