HomeMy Public PortalAbout2012_10_09_R114 Extending the Deadline for PP TaxThe Town of
Leesburg,
Virginia
RESOLUTION NO. 2012 -114
PRESENTED October 9, 2012
ADOPTED October 9, 2012
A RESOLUTION: TO EXTEND THE DEADLINE FOR THE PAYMENT OF PERSONAL
PROPERTY TAX AS NECESSARY
WHEREAS, there has been an error in the billing of the Personal Property Tax statement that was
sent to the residents of the Town of Leesburg on September 11, 2012 and such errors may have resulted in a
bill that was incorrect or undelivered; and
WHEREAS, penalty and interest for the failure to file a return or to pay a tax shall not be imposed
and /or forgiven if such failure was not the fault of the taxpayer, or was the fault of the Finance Director; and
WHEREAS, the Virginia Code Section 58.1 -3916 allows the local governing body to provide for a
reasonable extension of time, not to exceed 90 days, for the payment of personal property tax and for the
filing of the returns on tangible personal property tax whenever good cause exists; and
WHEREAS, if any taxpayer who has been granted such extension of time for filing his return fails to
file within the extended time, his case shall be treated the same as if no extension had been granted; and
WHEREAS, any overpayments that have been collected shall be promptly refunded at the same
interest rate allowed for interest charged on delinquent taxes.
THEREFORE, RESOLVED, by the Council of the Town of Leesburg in Virginia that the Finance
Director waive penalties and interest on all incorrectly billed or untimely billed accounts and further that
refunds on overpayments on delinquent accounts be promptly refunded with interest not to exceed the rate of
interest collected on a delinquent account.
PASSED this 9`h day of October, 2012.
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"._.Kvi . U stattd, Mayor c
Town of Leesburg
A T T
Clerk of Council
P:\Resolutions\2012 \1009 Extending the Deadline for Payment of PP Tax.docx