Buchanan County, VA
 
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Table of Contents
Table of Contents
Chapter 88 Taxation
Article VI Due Dates; Penalties and Interest
[Adopted 4-7-1997]
A. 
The filing date for tangible personal property returns shall be on or before May 1 of each year.
B. 
The due date for the payment of real property taxes and personal property taxes due Buchanan County, Virginia, for the tax year 2009 and all years thereafter is hereby changed from January 5 of the year following the applicable tax year to December 5 of each tax year. Accordingly, December 5, 2009, shall be the due date for the payment of personal property and real property taxes to Buchanan County for the tax year 2009. The due date for the payment of personal property and real property taxes to Buchanan County for each tax year after 2009 shall be December 5 of each such subsequent tax year.
[Amended 2-6-2006; 4-6-2009[1]]
[1]
Editor’s Note: This ordinance also referred to § 58.1-3916, Code of Virginia, as the legislative authority for the change in due dates. A complete copy of the ordinance is on file in the County offices.
A. 
The penalty for failure to file a tax return shall be 10% of the tax assessable on the return or $10, whichever is greater, not to exceed the amount of tax due. The penalty for failure to file a return shall be assessed on the day after the return is due.
B. 
The penalty for failure to pay tax on time shall be 10% of the tax past due or $10, whichever is greater, not to exceed the amount of tax due. The penalty for failure to pay any tax shall be assessed on the day after the tax is due.
C. 
No penalty for failure to pay tax shall be imposed for any assessment made later than two weeks prior to the day on which 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 notice thereof is mailed.
Interest on taxes not paid on time shall accrue at the rate of 10% per year beginning first day of January next following the due date and shall continue to accrue on any unpaid balance until the tax is paid in full. Any penalty assessed shall become a part of the tax due and shall also accrue interest.
Any person who willfully fails or refuses to file any tax return required by law or makes any false statement with intent to defraud in such return shall be guilty of a Class 3 misdemeanor if the amount of tax lawfully assessed in connection with the return is less than or equal to $1,000 and shall be guilty of a Class 1 misdemeanor if the amount of the tax so assessed is more than $1,000.