§ 74-01. Fiscal year real estate tax year.

Latest version.

(a)

The period of January 1, 2013 through June 30, 2013 shall be deemed a calendar year for the purposes of levying and collection of real estate taxes, all such taxes to be levied at rates to be adopted by the board of supervisors in accordance with Code of Virginia, § 58.1-3001, as amended. Taxes for such short calendar year are due and payable on or before June 5, 2013.

(b)

Beginning on July 1, 2013, taxes on real estate shall be levied and imposed on a fiscal year basis of July 1 to June 30 based on land values assessed as of the immediately preceding January 1 in accordance with Code of Virginia, § 58.1-3010, as amended.

(Ord. No. O-12-38, § 1, 12-11-2012)

(Ord. No. O-12-38, § 1, 12-11-2012)

                    
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