HomeMy Public PortalAbout1985_07_24_O016The Town of Leesburg in Virginia
ORDINANCE NO. 85-0-16
PRESENTED July 24~ 1!)85
ADOPTED July 24, 1!)85
AN ORDINANCE: AMENDING CHAPTER 17, TAXATION AND LICENSES, OF THE TOWN 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
The Director of Finance, after ascertaining 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 improperly
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),
and (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.
The Council shall cause the lists mentioned in paragraphs (2) and (3)
of the aforementioned Seciton 58-978, or such parts thereof as deemed ad-
visable, to be published as provided therein.
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Ordinance Amending Section 17-5, Delinquent Tax Lists
Page 2
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~hen any town real estate taxes are found to be delinquent o__n July ~ o__f
the year followin~ the date payment was due~ ~ list of the same shall be
returned to the treasurer of the Cpunty of Loudoun and be by him entered in
a book furnished by the town and kept in his office~ the form and manner of
enterin~ the same to be similar to that provided by law for the record of
delinquent taxes on real estate due to the County. In such book there
shall also be columns in which shall be entered the names of the purchasers
and the amount and date of sales of real estate sold for delinquent taxes~
a....~s provided by%aw.
Until the taxes so found delinquent are entered in such record as
herein provided~ the real estate shall not be liable for town taxes as
a~ainst purchasers for value and without notice. The real estate may b__e
sold for town taxes, a__s hereinafter provided~ whether owned by ~he person
in whose name it was assessed or not.
SECTION II. Ail prior ordinances and resolutions in conflict herewith are
repealed.
SECTION III. This ordinance shall be in effect upon its passage.
PASSED this 24~h day of July , 1985.
ATTE ST:
Robert E. S~Mayor
Town of Leesburg
Clerk of C/n~il
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