HomeMy Public PortalAbout1990_12_12_O039eesourg in ~Virginia
PRESENTED December 12, 1990
ORDINANCE NO. 90-0-39
ADOPTED Dac_amha'r 1 2; 1 qqf)
AN ORDINANCE:
AMENDING THE CODE OF THE TOWN OF LEESBURG, VIRGINIA, AS
AMENDED, BY THE ADDITION OF SECTION 17-6.1 TO IMPOSE A
"COLLECTION FEE" ON DELINQUENT TAXES
WHEREAS, the Town of Leesburg under Section 58.1-3958 of the 1950 Code of Virginia, as
amended, is authorized to impose a fee on delinquent taxpayers to cover the administrative costs
associated with the collection of delinquent 'taxes; and
WHEREAS, such fee shall be in addition to all other penalties and interest that may be due on
the delinquent taxes; and
WHEREAS, such fee shall not exceed ten dollars ($10.00) for taxes collected subsequent to the
filing of a warrant or some other appropriate legal document but prior to judgment and fifteen dollars
($15.00) for taxes collected subsequent to judgment:
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. The Town Code is hereby amended by adding Section 17-6.1 to Chapter 17, Article
II to read as follows:
Section 17-6.1 Collection Fee.
Where any taxes on real estate or any other taxes imposed by this chapter or any other
provisions of this Code are not paid by the date on which such taxes are due and payable, there
is hereby imposed a fee, as set forth below, in addition to all penalties and interest othmwvise levied
for failure to pay taxes on time, to cover administrative costs associated with the collection of such
delinquent taxes. If such taxes are paid or collected subsequent to the filing of a warrant or the
appropriate legal document by the town, but prior to judgment, the fee shall be ten dollars ($10.00).
If such taxes are paid or collected subsequent to the time a judgment is obtained, the fee shall be
fifteen dollars ($15.00).
SECTION II. The provisions of this section are hereby declared to be severable. If any clause,
sentence, section or part of this ordinance shall for any reason be adjudged to be invalid, such invalidikv
shall not affect the parts which are not adjudged to be invalid.
SECTION III. All prior ordinances and resolutions in conflict herewith are repealed.
SECTION IV. This ordinance shall become effective upon its passage.
-2-
ORDINANCE - AMENDING THE CODE REGARDING SECTION 17-6.1
PASSED this 12th day of December
,1990.
Rober E: Sev~a; Mayor
Town of Leesburg
ATTEST:
Clerk of Co71
0:Sec.17-6.1