§ 20-16.1. Fee charges on tax liens and judgments.

(a)

This section authorizes the county to impose an administrative fee of thirty dollars ($30.00) upon the delinquent taxpayer whose taxes are collected thirty (30) or more days after notice of delinquent taxes, pursuant to Section 58.1-3919 of the Code of Virginia, but prior to the taking of judgment with respect to such delinquent taxes and a fee of thirty-five dollars ($35.00) for taxes collected subsequent to judgment. These fees are in addition to all penalties and interest that may be added to the delinquent tax and may be applied to each tax ticket.

(b)

In the event an attorney or collection agency is employed to collect delinquent taxes, there is hereby imposed an attorney or collection fee of twenty (20) percent of the amount of the delinquent tax collected by such attorney or collection agency. This fee is in addition to any penalties or interest that may be applied to the delinquent tax.

(Ord. of 7-15-03(2))

(Ord. of 7-15-03(2))