[Adopted 9-13-1993 (Ch. 147, Art. XV, of the 1993 Code)]
Authority: Code of Virginia, as amended (1993).
Taxes due and owing to the County assessed for any year on real estate shall be due and payable in equal installments on the fifth day of June and the fifth day of December of the year the tax is assessed. On all such taxes remaining unpaid on the day after such tax due date there shall be added a penalty of 10% of the installment then due or $10, whichever is greater, which penalty shall become a part of said tax, together with interest thereon at a rate of 10% per annum, which interest shall begin on the day after such tax is due.
This article shall be effective at 12:01 a.m. on January 1, 1994.