HomeMy Public PortalAbout2013_02_26_O007 Amending the TC re Collection Fee for Taxes, Fees and ChargesThe Town of
Leesburg,
Virginia
ORDINANCE NO. 2013 -0 -007
PRESENTED: February 26, 2013
ADOPTED: February 26, 2013
AN ORDINANCE: TO AMEND AND REORDAIN CHAPTER 2 (ADMINISTRATION),
ARTICLE IV (FINANCE), SECTION 2 -164 (COLLECTION FEE FOR
TAXES, FEES AND CHARGES)
WHEREAS, Code of Virginia of 1950, as amended, § 58.1 -3958 authorizes the town to
collect an administrative fee when it initiates litigation for the collection of delinquent taxes, fees
and charges; and
WHEREAS, a judge of the Loudoun County General District Court has asked the Town
to clarify the ordinance to allow the ordinance to be more easily understood.
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as
follows:
SECTION I. That Chapter 2, Article IV, Section 2 -164 be and the same is hereby
amended to read as follows:
Sec. 2 -164. - Collection fee for taxes, fees and charges.
Where any taxes on real estate or any other taxes, fees or charges are not paid by the date
on which such taxes, fees or charges are due and payable, there is hereby imposed a fee,
as set forth in this section, in addition to all penalties and interest otherwise levied for
failure to pay taxes fees or charges on time, to cover administrative costs associated with
the collection of such delinquent taxes, fees or charges. If such taxes, fees or charges are
paid or collected subsequent to the filing of a warrant or the appropriate legal document
by the town or other collection activity, but prior to the judgment, the fee shall be as
established by the town council. If such taxes, fees or charges are paid or collected
subsequent to the time a judgment is obtained, the fee shall be as established by the town
council. In addition, a person from whom any tax, fee or charge is collected shall be
liable to the town for any other collection fee, administrative fee, judgment or docketing
fee imposed by law.
SECTION II. All prior ordinances in conflict herewith are hereby repealed.
-2-
AN ORDINANCE: TO AMEND AND REORDAIN CHAPTER 2 (ADMINISTRATION),
ARTICLE IV (FINANCE), SECTION 2 -164 (COLLECTION FEE FOR
TAXES, FEES AND CHARGES)
SECTION III. Severability. If a court of competent jurisdiction declares any provision
of this ordinance invalid, the decision shall not affect the validity of the ordinance as a whole or
any remaining provisions of the Leesburg Town Code.
SECTION IV. This ordinance shall be effective upon its adoption.
PASSED this 26th day of February, 2013.
2T!4&W1YC4rmstattd, Mayor
Town of Leesburg
ATT
Clerk of Counc 1
P: \Ordinances\2013 \0226 Amending Chap 2 of the TC - re Taxes, Fees and Charges.doc