eLaws | eCases | Code of Virginia | Virginia Administrative Code | Virginia Courts | Counties & Cities of Virginia | Code of Federal Regulations | United States Code |
 Prince George County
 Code of Ordinances
 Chapter 74. TAXATION
 Article I. IN GENERAL

  § 74-1. Delinquent taxes; return; payment; penalty.  

Latest version.

  • (a)

    Real estate; tax return; payment. One-half of the taxes due and owing to the county for real estate for each and every fiscal year shall be paid by or on behalf of persons owing such taxes on or before December 5 or the first business day thereafter, if December 5 is not a business day. One-half of the taxes due and owing, to the county for real estate for each and every fiscal year, shall be paid by or on behalf of persons owing such taxes on or before June 5 or the first business day thereafter, if June 5 is not a business day.

    (b)

    Delinquent real estate taxes; penalty. Where such taxes have not been paid to the county by the close of business on December 5 or the first business day thereafter, if December 5 is not a business day, there shall be due and owing by such taxpayer an additional penalty sum in the amount of ten percent of the total sum of such tax owed. Where such taxes have not been paid to the county by the close of business on June 5 or the first business day thereafter, if June 5 is not a business day, there shall be due and owing by such taxpayer an additional penalty sum in the amount of ten percent of the total sum of such tax owed. In addition to the administrative fee and penalty, the treasurer may add to the delinquent tax bill any collection agency's fees or attorney's fees actually contracted for, not to exceed 20 percent of the delinquent tax bill.

    (c)

    Delinquent personal property, etc., taxes. Failure to pay personal property, mobile home, and machinery and tools taxes shall render the delinquent taxpayer subject to and liable for an administrative fee of:

    (1)

    Thirty dollars for taxes collected after filing of a warrant or other appropriate legal document but prior to judgment; and

    (2)

    Thirty-five dollars for taxes collected after judgment.

    The administrative fee is imposed by this subsection to cover the administrative costs associated with the collection of delinquent personal property, mobile home, and machinery and tools taxes and shall be imposed in addition to all applicable penalties and interest.

    (Code 1988, § 13-1; Ord. of 2-23-1993; Ord. No. O-10-04, 5-25-2010; Ord. No. O-11-16, § 1, 7-12-2011; Ord. No. O-12-38, § 3, 12-11-2012)

(Code 1988, § 13-1; Ord. of 2-23-1993; Ord. No. O-10-04, 5-25-2010; Ord. No. O-11-16, § 1, 7-12-2011; Ord. No. O-12-38, § 3, 12-11-2012)