(a) Determinations of Fault. Where a taxpayer establishes that his or her failure to pay either a license fee or tax, personal property tax or real estate tax, or any part thereof, or to file a personal property return or a business or professional license application or other return, as required by State law or County ordinance, was not in any way the fault of such taxpayer, he or she shall not be required to pay any corresponding penalty or interest otherwise owing as the result of such nonpayment or failure to file. This provision shall be administered by the County Treasurer and the County Commissioner of the Revenue as their jurisdictional interests apply, provided that matters of late filing which do not involve matters of late payment are solely the jurisdictional responsibility of the Commissioner of the Revenue.
If the County Treasurer determines, pursuant to this section, that the taxpayer's failure to pay a tax when due was not the fault of the taxpayer, then the taxpayer shall, within thirty days after written notification from the Treasurer that such taxes are due, pay all such taxes. If such taxes have not been paid to the County by the close of business on the thirtieth day after written notification from the Treasurer, or by the first business day thereafter if the thirtieth day is not a business day, there shall be due and owing by the taxpayer to the County a penalty in the amount specified in Section 860.02. Any such penalty when so assessed shall become a part of the tax. Interest on such tax shall be computed as specified in Section 860.03 of these Ordinances.
(b) Transfer of Real Property. If a transfer of real property ownership occurs after January 1 of a tax year, and a real estate tax bill has been mailed pursuant to Va. Code § 58.1-3912, the Treasurer, upon ascertaining that a property transfer has occurred in the tax year or the next ensuing tax year, may invalidate a bill sent to the prior owner and reissue the bill to the new owner as permitted by §§ 58.1-3916 and 58.1-3912. No penalty for failure to pay any tax for any such assessment shall be imposed if the tax is paid within 30 days after the notice thereof is mailed.
(Ord. 86-10. Passed 10 20-86; Ord. 04-07. Passed 4-20-04; Ord. 04-10. Passed 6-8-04; Ord. 18- 14. Passed 7-11-18.)