(A) Real estate taxes. Real estate within the town shall be subject to a lien in favor of the town to secure the payment of taxes assessed against the property.
(B) Collection of delinquent taxes and levies. Pursuant to VA Code §§ 58.1-3921 et seq., the Town Treasurer, after using due diligence to collect taxes and levies due the town, shall, upon request by the Town Council, prepare lists of the taxes and levies that have not been collected, which lists the Treasurer shall certify by oath as follows: “I, ________, Treasurer of the Town of Occoquan, after having been duly sworn, do certify that I have used due diligence to collect the foregoing taxes and levies and that I have been unable to collect them.” Such certificate shall be acknowledged before an officer qualified to administer oaths.
(1998 Code, § 58-3) (Ord. O-2023-15, passed 9-19-2023)
Statutory reference:
Tax to constitute lien, see VA Code § 58.1-3340