Town of Stanley, VA Article IV Real Estate and Tangible Personal Property Tax

[Adopted 9-10-1997]

§ 178-34 Tax year.

The tax year of the Town shall be deemed to commence on first day of January.

§ 178-35 Due dates; payment location; penalty for late payment.

A. Due dates.

(1) The payment of taxes on real estate shall be due on June 5 and December 5 of each year.

(2) The payment of taxes on tangible personal property shall be due on June 5 and December 5 of each year.

[Amended 2-13-2019]

B. Except as otherwise provided, all Town taxes and levies shall be due and payable semi-annually at the Town Treasurer's office. The first payment at the rate established for the present year shall be due and payable on the fifth day of June of each year. On and after the fifth day of June of each year there shall be added to taxes and levies due from each taxpayer a penalty of 10%. The second installment of Town taxes and levies shall be due and payable at the Town Treasurer's office on the fifth day of December, computed at the rate established for the taxes and levies for the present year, and the installment due and paid on or before the fifth day of June of the present year shall be credited against the total tax due on or before the fifth day of December. On the day after the fifth day of December of each year, there shall be added to the taxes and levies due from each taxpayer a penalty of 10%.

C. Interest at the rate of 10% annually from the first day following the day such tax is due shall be assessed upon the principal and penalty of the account.

D. There shall also be assessed against any amount of tax recovered through the services of any attorney or a collection agency's efforts the actual attorney's fee or collection agency's fees incurred, not to exceed 20% of the delinquent taxes and other charges so collected.

E. Penalty and interest for failure to file a return or to pay a tax shall not be imposed if such failure was not the fault of the taxpayer.

§ 178-36 Appeals of wrongful assessment, levy or tax bill.

Any person aggrieved by or wishing to appeal from any wrongful assessment, levy or tax bill shall apply to the Council, at any regular meeting thereof, for relief in such regard.

§ 178-37 Lists of valuation.

The Treasurer shall furnish to each person forms for lists of valuations as provided for by state laws, who shall, within the time and in the manner therein specified, make out and deliver to the Treasurer sworn statements of all personal estate, moneys, contracts and credits which such person is required by the state laws to list. The form of oath shall be the same as is prescribed by state law, and the Treasurer and his deputies shall have power to administer the same.

§ 178-38 (Reserved) [1]

[1] Editor's Note: Former § 178-38, Proration of personal property tax, was repealed 2-13-2019.