[Adopted 8-22-2023[1]]
[1]
Editor's Note: This ordinance also superseded former Art.
VIII, Delinquent Tax Penalty, adopted 5-8-1984, as amended.
This article is enacted to provide penalty and interest for
failure to pay the first half of real estate levies or taxes by June
5 and the second half of real estate levies or taxes by December 5
of the taxable year in the County of Mathews.
This article is adopted pursuant to the authority granted by
§ 58.1-3916 of the Code of Virginia, 1950, as amended.
This article is titled "An Ordinance to Provide Penalty and
Interest for Failure to Pay the First Half of Real Estate Levies or
Taxes by June 5 and the Second Half of Real Estate Levies or Taxes
by December 5 of the Taxable Year in the County of Mathews, Virginia."
For the purpose of this article, certain words and terms used
herein shall be interpreted or defined as follows:
Mathews County, Virginia.
The first half of real estate levies and taxes shall be paid
on or before June 5 and the second half of real estate levies and
taxes shall be paid on or before December 5 of each year.
Any leasehold or other estate or interest in, over, or under
land, including structures, fixtures, and other improvements and interests
which by custom, usage, or law pass with a conveyance of land though
not described in the contract of sale or instrument of conveyance,
and includes parcels with or without upper or lower boundaries and
spaces that may be filled with air or water.
January 1 through December 31.
Any individual, business, firm, or corporation or others
owning real estate in Mathews County on January 1 of each year are
considered to be taxpayers.
The Treasurer of the County of Mathews or his/her duly authorized
deputies or agents.
A.
Penalty. If any taxpayer fails to pay any County levy or tax on or
before June 5 or December 5, the Treasurer of the County shall assess
a penalty of 10% of the levy or tax past due. No penalty for failure
to pay any tax shall be imposed for any assessment, other than assessment
of omitted taxes or levies under § 58.1-3903 or 58.1-3904
of the Code of Virginia, 1950, as amended, made later than two weeks
prior to the day on which the taxes are due, if such assessment is
made thereafter through the fault of a local official, and if such
assessment is paid within two weeks after the notice thereof is mailed.
B.
Interest. The Treasurer of the County shall assess interest upon
the principal of such taxes remaining unpaid at the rate of 10% per
annum, said interest to commence the first day of the next month,
following the date on which the tax is due to be paid.
Any person liable for local taxes who fails to pay the taxes
on or before the due date shall, in addition to all penalties and
interest, pay a fee to cover the administrative costs associated with
the collection of delinquent taxes. Such fee shall be added to all
penalties and interest and shall not exceed $30, the maximum amount
allowed by § 58.1-3958 of the Code of Virginia, as amended,
or such other Virginia statute regulating the amount of such fees
or covering the subject of fees in such cases. Administration fees
shall be added to accounts that are 60 or more days delinquent. Additionally,
collection agency's fees or attorney's fees actually contracted
for, not to exceed 20% of the delinquent tax bill, may be recovered
from any such person whose taxes are thereafter collected by a private
collection agent or attorney for accounts that are 90 days delinquent.
