HomeMy Public PortalAbout1991_06_25_O021'The Town of
Leesburg,
Virginia
O~NANCENO.
91-0-21
PRESENTED June 25~ 1991
ADOPTED June 25: 1991
AN ORDINANCE:
AMENDING ARTICLE 1 OF CHAPTER 17 OF THE TOWN CODE TO REVISE
TI-YE REAL ESTATE TAX RATE FOR 1991, TO PROVIDE FOR THE SEMI~
ANNUAL COLLECTION OF REAL ESTATE TAX AND TO REVISE THE
PENALTY AND INTEREST DATES ON DELINQUENT TAXES
WHEREAS, the approved budget for fiscal year 1992 is balanced at a rate of $0.19 per $100
assessed value; and
WHEREAS, to remain consistent with the real estate tax collection policies and procedures of
Loudoun County, the Council desires to provide for the semi-annual collection of town real estate taxes.
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. Section 17-1 of the Town Code is amended to read as follows:
Section 17.1. Annual Levy and Rate of Taxes.
Taxes shall be levied and collected as provided by law on taxable real estate, tangible
personal property and bank capi~l in the town for each fiscal year beginning July I and ending June
30 for the support of the town government, payment of interest on town debt and for other town
purposes. Every person assessed taxes by the town shall pay them as required by law.
(1) Taxes on all real estate and all tangible personal property, except the property of public
service corporations, shall be as follows:
Classification of Property.
(a)
(b)
(c)
(d)
(2)
be as follows:
Classification of Property.
(a) Real estate
(b) Tangible personal property
Real estate
Vehicles used as mobile homes or offices
Aircraft
All other tangible personal property
Rate of Tax per $100 Assessed Value
$0.17 0.19
$0.!7 0.19
$0.001
$1.00
Taxes on all real estate and all tangible personal property of public service corporations shall
.Rate of Tax per $100 Assessed Value
$0.17 0.19
$1.00
-2-
SECTION II. Section 17-2.1 is added to the Town Code as follows:
Section 17-2.1. Payment of Tax. (Effective January 1, 1992)
(a) Real estate. Payment of taxes due and owing to the Town for real estate shall be paid
or on behalf of, persons owing such taxes on a semi-annual basis. One-half the amount due and owing
shall be paid by June 5 of the tax year and one-half the amount due and owing shall be paid by the next
following December 5.
(b) Personal property and machinery and tools. Payment of taxes due and owing to the Town
for personal property, and machiner~ and tools shall be paid by, or on behalf of, persons owing such taxes
by December 5 following the date on which there is to be filed by, or on behalf of, such person a tax
return indicating the amount of such taxes due and owing on any such property..
SECTION III. Section 17-6 of the Town Code is amended to read as follows:
Section 17-6. Penalty and interest on delinquent taxes.
Any person who shall fail to pay to the town treasurer en er ~'~^~ TM .... ~ r*~ ~ ~ .....
· ~..~ ........ ~.~.~.._~ ~re~c.~?~· ~..~ .~^~ ~ ~ ~..~.. ~ on the date the ~es are due and payable shall pay
a penal~ of ten percent or $2.00, whichever is ~eater, prodded, however, that no penalW shall exceed
the amount of the ~ due. Interest at the rate of ten percent per annum shall be collected upon the
princip~ and pen~fies of all such ~es and le~es rem~ning unpaid from the ~+.~ d~b' ~. ~.~.~ ~ ......... ~.~ ~..~
year fc!!cvAng +n~..~ .......... ~...~..~+ ~ ..... ~_. first day of the next month following such payment date.
SECTION IV. All prior ordinances and resolutions in conflict herewith are repealed.
SECTION V. This ordinance shall be in effect upon its passage for tax year 1991 except for Section
17-2.1 which shall be effective January 1, 1992.
PASSED this 25th day of June , 1991.
Robert E. Sevila, Mayor
Town of Leesburg
ATTEST:
Clerk of Council
O:realtax