(A) Penalty for delinquent payment.
(1) The penalty for failure to pay a tax or installation when due shall be 10% of the tax past due on such property or the sum of $10, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of tax due.
(2) Penalty for failure to pay any tax may be assessed on the day after the tax or first installment is due.
(3) No penalty for failure to pay any tax shall be imposed for any assessment made later than two weeks prior to the day on which the taxes are due, if the assessment is made thereafter through the fault of a local official, and if the assessment is paid within two weeks after the notice thereof is mailed.
(B) Administrative costs and fees.
(1) Administrative costs in addition to all taxes and penalties, shall be imposed at the rate of $30 for taxes or other charges collected 30 days after final notice of delinquency but before any judgment, and $35 for taxes collected subsequent to judgment. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be $150 or 25% of the cost, whichever is less; however, in no event shall the fee be less than $25. Such administrative costs shall be in addition to all penalties and interest.
(2) Attorney's or collection agency's fees shall be 20% of the delinquent taxes or other charges so collected. Attorney's or collection agency fees shall be added if the matter has been given to an attorney or collection agency for collection.
(3) No tax assessment or tax bill shall be deemed delinquent and subject to the imposition of administrative costs and collection fees during the pendency of any administrative appeal under VA Code § 58.1-3980, so long as the appeal is filed within 90 days of the date of assessment and 30 days after the date of the final determination of the appeal.
(Ord. passed 4-14-2003; Am. Ord. passed 7-16-2003; Am. Ord. passed 5-14-2013)