§ 20-16. When due and payable; penalty on delinquencies.

All county real estate taxes shall be due and payable on December fifth of the year in which they are assessed. Any taxpayer failing to pay the full amount of such tax on or before such date shall be subject to a penalty of ten dollars ($10.00) or ten (10) percent of the tax past due, whichever shall be greater; provided, however, that the penalty shall in no case exceed the amount of the tax due. This penalty shall be added to the amount of the tax assessed against the real property and the county treasurer shall make every effort to collect the past due tax, interest and penalties.

(Ord. of 5-19-80; Ord. of 7-21-86)

State Law reference— Authority for above section, Code of Virginia, § 58.1-3916.

(Ord. of 5-19-80; Ord. of 7-21-86)

State law reference

Authority for above section, Code of Virginia, § 58.1-3916.