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1984_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 yea~-en-e~-be~e~e-~e-t-s~--~ay-e~-A~§us~--~ue~-~s~-she~t-spee~y-a~ 4e~nquen~-~a~ee-ae-e~-~u~e-~O~-e~-~he-yea~-~e~-wh~eh-~he-~s~-.~s-p~e- pa~e~--S~eh-~e~-sha~-be-~e~u~e~-by-~e-~e-.~a-~eesu~e~-~e-~e-e~e~-e~ 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