(A) All taxes assessed on real estate within the territorial boundaries of the county subject to taxation for county purposes under the Constitution and the laws of the Commonwealth of Virginia, shall be due and payable to the County Treasurer, without discount, on or before December 5 of the year in which assessed.
(B) Penalties and interest, administrative cost, attorney's and collection fees.
(1) Penalties. To all real estate taxes that may be delinquent, there shall be added as of the date of delinquency and collected as a part thereof penalties as provided in § 33.009.
(2) Interest. In addition to such penalties, interest shall be imposed on such delinquent taxes including penalties from the first day following the day such tax installment is due at the rate of 10% per year; and thereafter at the rate 10% or the rate of interest established from time to time pursuant to section 6621 of the Internal Revenue Code of 1954, whichever is greater.
(C) Effective date. The effective date of this ordinance shall be April 28, 2015.
(Ord. passed 4-27-2015)