[Adopted 11-20-1989]
A.
Tax payments for real estate, personal property, and
machinery and tools taxes shall be due and payable to the Treasurer
of Warren County on a twice-per-year basis, with 1/2 of the annual
assessed value due on or before June 5, and the remaining 1/2 of the
annual assessed value due on or before December 5 of each tax year.
A penalty of 10% of the tax past due or $10, whichever is the greater,
shall be added to any tax not paid by the due date, provided that
in no case may the penalty exceed the amount of the tax assessable.
B.
Interest shall be added to any delinquent taxes and
penalties at the rate of 10% per year with interest commencing on
the first day following the date by which taxes are due to be paid.
C.
The due date for real estate taxes upon principal residences and for personal property taxes on qualifying vehicles (as defined in § 58.1-3523 of the Code of Virginia) of active-duty military personnel who are deployed overseas on the due dates described in subsection A, above, shall be extended without penalty or interest until 90 days after such active-duty military personnel returns to the United States from such overseas deployment. This deferral shall be applicable to such real estate and personal property taxes due and payable for affected military personnel beginning with the December 5, 2009, due date.
[Added 12-15-2009]
D.
In the
event an attorney (including, but not limited to, the County Attorney)
or collection agency is employed by the Treasurer for the collection
of delinquent taxes, penalties and interest, an additional fee equal
to 20% of the taxes and other charges due and owing shall be imposed
and added to cover administrative costs and reasonable attorney's
or collection agency's fees actually contracted for.
[1]
Editor's Note: This ordinance provided that it shall be effective
1-1-2010.
