HomeMy Public PortalAbout1984_09_12_O040The Town of Leesburg in Virginia
ORDINANCE NO.
84-0-40
PRESENTED September 12~ 1984
AMENDED September 12~ 1984
ADOPTED September 12~ 1984
AN ORDINANCE: AMENDING CHAPTER 17, TAXATION AND LICENSES, OF THE TO%~ CODE
REGARDING DELINQUENT TAX LIST
ORDAINED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. Section 17-5 of the Town Code is amended to read as follows:
Section 17-5. Delinquent Tax List
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The Director of Finance, after ascertainin$ which of the taxes and
levies assessed in the town cannot be collected, shall, not later than the
first day of August in each year, make out lists as follows:
(1) A list of real estate on the commissioner's land book ig~roperly
placed thereon or not ascertainable, with the amount of taxes and levies
charged thereon.
(2) A list of other real estate which is delinquent for the nonpayment
of the taxes and levies thereon.
(3) A list of such of the taxes and levies assessed on tangible per-
sonal property, machinery and tools and merchant's capital, and other sub-
jects of local taxation, except real estate, as he is unable to collect.
(4) A list of such of the taxes on intangible personal property as he
is unable to collect.
The said lists shall conform to the facts as they existed on June 30 of
each year.
A copy of each of the three lists mentioned in paragraphs (1), (2), a~d
(3) in Section 58-978 of the 1950 Code of Virginia, as amended, shall be
submitted by the Director of Finance to the Council at the first meeting of the
Council held after the Director of Finance shall have completed the lists.
The Council may direct the Director of Finance to certify to the Commissioner
of Revenue for the county a copy of the real estate on the commissioner's
land book improperly placed thereon, or not ascertainable and the Commissioner
of the Revenue shall correct his land book accordingly; and the Director of
Finance shall be given credit for the entire amount of the taxes and levies
included in the list and may destroy the tax tickets made out to him for
such taxes and levies.
ORDINANCE AMENDING SECTION 17-5, DELINQUENT TAX LISTS
Page 2
The Council shall cause the lists mentioned in paragraphs (2) and (3)
of the aforementioned Section 58-978, or such parts thereof as deemed advi-
sable, to be published as provided therein.
If the taxes and levies on any real estate appearing on the iist men-
tioned in paragraph (2) of the aforementioned Section 58-978 are not paid
by the third anniversary of the original due date thereof, a lien shall be
recorded by the Director of Finance in the Clerk's Office for the County of
Loudoun; provided, howevers if the Clerk has not yet recorded a lien on the
delinquent land book, the Director of Finance may collect after the third
anniversary of the original due date but on or before December thirty-one
immediately following such third anniversary, any taxes which appear
on the delinquent list and shall note on the list to be transmitted to the
Clerk that payment thereof has been made or report the payment to the Clerk
i__f the list has already been transferred.
SECTION II.
repealed~,
SECTION III.
PASSED this
Ail prior ordinances and resolutions in conflict herewith are
12 th
This ordinance shall be in effect upon its passage~.
day of September , 1984.
Robert E Se~r-ila, y
Town of Leesburg
ATTEST:
Clerk of C~cil