§ 58.1-3916. Counties, cities and towns may provide dates for filing returns,set penalties, interest, etc.
Notwithstanding provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913,58.1-3915, and 58.1-3918, the governing body of any county, city, or town mayprovide by ordinance the time for filing local license applications andannual returns of taxable tangible personal property, machinery and tools,and merchants' capital. The governing body may also by ordinance establishdue dates for the payment of local taxes; may provide that payment be made ina single installment or in two equal installments; may offer options, whichmay include coupon books and payroll deductions, which allow the taxpayer todetermine whether to pay the tangible personal property tax through monthly,bimonthly, quarterly, or semiannual installments or in a lump sum, providedsuch taxes are paid in full by the final due date; may provide by ordinancepenalties for failure to file such applications and returns and fornonpayment in time; may provide for payment of interest on delinquent taxes;and may provide for the recovery of reasonable attorney's or collectionagency's fees actually contracted for, not to exceed 20 percent of thedelinquent taxes and other charges so collected. A locality that provides forpayment of interest on delinquent taxes shall provide for interest at thesame rate on overpayments due to erroneously assessed taxes to be paid to thetaxpayer, provided that no interest shall be required to be paid on suchrefund if (i) the amount of the refund is $10 or less or (ii) the refund isthe result of proration pursuant to § 58.1-3516. A court that finds that anoverpayment of local taxes has been made in an action brought pursuant to §58.1-3984 shall award interest at the appropriate rate, notwithstanding thefailure of the locality to conform its ordinance to the requirements of thissection.
Notwithstanding any contrary provision of law, the local governing body shallallow an automatic extension on real property taxes imposed upon a primaryresidence and personal property taxes imposed upon a qualifying vehicle, asdefined in § 58.1-3523, owed by members of the armed services of the UnitedStates deployed outside of the United States. Such extension shall end andthe taxes shall be due 90 days following the completion of such member'sdeployment. For purposes of this section, "the armed services of the UnitedStates" includes active duty service with the regular Armed Forces of theUnited States or the National Guard or other reserve component.
No tax assessment or tax bill shall be deemed delinquent and subject to thecollection procedures prescribed herein during the pendency of anyadministrative appeal under § 58.1-3980, so long as the appeal is filedwithin 90 days of the date of the assessment, and for 30 days after the dateof the final determination of the appeal, provided that nothing in thisparagraph shall be construed to preclude the assessment or refund, followingthe final determination of such appeal, of such interest as otherwise may beprovided by general law as to that portion of a tax bill that has remainedunpaid or was overpaid during the pendency of such appeal and is determinedin such appeal to be properly due and owing.
Interest may commence not earlier than the first day following the day suchtaxes are due by ordinance to be filed, at a rate not to exceed 10 percentper year. The governing body may impose interest at a rate not to exceed therate of interest established pursuant to § 6621 of the Internal Revenue Codeof 1954, as amended, or 10 percent annually, whichever is greater, for thesecond and subsequent years of delinquency. No penalty for failure to pay atax or installment shall exceed (i) 10 percent of the tax past due on suchproperty; (ii) in the case of delinquent tangible personal property tax morethan 30 days past due on property classified pursuant to subdivision A 15, A16, or A 20 of § 58.1-3506, which remains unpaid after 10 days' writtennotice sent by United States mail to the taxpayer of the intention to imposea penalty pursuant hereto, the penalty shall not exceed an amount equal tothe difference between the tax due and owing with respect to such propertyand the tax that would have been due and owing if the property in questionhad been classified as general tangible personal property pursuant to §58.1-3503; (iii) in the case of delinquent tangible personal property taxmore than 30 days past due, 25 percent of the tax past due on such tangiblepersonal property; (iv) in the case of delinquent remittance of excise taxeson meals, lodging, or admissions collected from consumers, 10 percent for thefirst month the taxes are past due, and five percent for each monththereafter, up to a maximum of 25 percent of the taxes collected but notremitted; or (v) $10, whichever is greater, provided, however, that thepenalty shall in no case exceed the amount of the tax assessable. No penaltyfor failure to file a return shall be greater than 10 percent of the taxassessable on such return or $10, whichever is greater; provided, however,that the penalty shall in no case exceed the amount of the tax assessable.The assessment of such penalty shall not be deemed a defense to any criminalprosecution for failing to make return of taxable property as may be requiredby law or ordinance. Penalty for failure to file an application or return maybe assessed on the day after such return or application is due; penalty forfailure to pay any tax may be assessed on the day after the first installmentis due. Any such penalty when so assessed shall become a part of the tax.
No penalty for failure to pay any tax shall be imposed for any assessmentmade later than two weeks prior to the day on which the taxes are due, ifsuch assessment is made thereafter through the fault of a local official, andif such assessment is paid within two weeks after the notice thereof ismailed.
In the event a transfer of real property ownership occurs after January 1 ofa tax year and a real estate tax bill has been mailed pursuant to §§58.1-3281 and 58.1-3912, the treasurer or other appropriate local officialdesignated by ordinance of the local governing body in jurisdictions nothaving a treasurer, upon ascertaining that a property transfer has occurred,may invalidate a bill sent to the prior owner and reissue the bill to the newowner as permitted by § 58.1-3912, and no penalty for failure to pay any taxfor any such assessment shall be imposed if the tax is paid within two weeksafter the notice thereof is mailed.
Penalty and interest for failure to file a return or to pay a tax shall notbe imposed if such failure was not the fault of the taxpayer, or was thefault of the commissioner of revenue or the treasurer, as the case may be.The failure to file a return or to pay a tax due to the death of the taxpayeror a medically determinable physical or mental impairment on the date thereturn or tax is due shall be presumptive proof of lack of fault on thetaxpayer's part, provided the return is filed or the taxes are paid within 30days of the due date; however, if there is a committee, legal guardian,conservator or other fiduciary handling the individual's affairs, such returnshall be filed or such taxes paid within 120 days after the fiduciaryqualifies or begins to act on behalf of the taxpayer. Interest on such taxesshall accrue until paid in full. Any such fiduciary shall, on behalf of thetaxpayer, by the due date, file any required returns and pay any taxes thatcome due after the 120-day period. The treasurer shall make determinations offault relating exclusively to failure to pay a tax, and the commissioner ofthe revenue shall make determinations of fault relating exclusively tofailure to file a return. In jurisdictions not having a treasurer orcommissioner of the revenue, the governing body may delegate to theappropriate local tax officials the responsibility to make the determinationof fault.
The governing body may further provide by resolution for reasonableextensions of time, not to exceed 90 days, for the payment of real estate andpersonal property taxes and for filing returns on tangible personal property,machinery and tools, and merchants' capital, and the business, professional,and occupational license tax, whenever good cause exists. The officialgranting such extension shall keep a record of every such extension. If anytaxpayer who has been granted an extension of time for filing his returnfails to file his return within the extended time, his case shall be treatedthe same as if no extension had been granted.
This section shall be the sole authority for local ordinances setting duedates of local taxes and penalty and interest thereon, and shall supersedethe provisions of any charter or special act.
(Code 1950, § 58-847; 1954, c. 253; 1968, c. 291; 1971, Ex. Sess., c. 193;1973, cc. 321, 325; 1974, c. 309; 1976, cc. 518, 527, 675; 1978, c. 395;1980, c. 663; 1982, cc. 87, 618; 1984, cc. 181, 675; 1986, cc. 206, 353;1987, cc. 570, 582, 595; 1989, c. 238; 1990, cc. 667, 696, 702; 1991, cc.471, 484, 493, 509; 1993, c. 91; 1994, c. 932; 1995, c. 395; 1997, cc. 481,496, 911; 1998, cc. 375, 542, 649; 1999, c. 631; 2000, cc. 433, 507; 2005, c.501; 2006, cc. 200, 231, 459; 2007, cc. 88, 609; 2008, c. 591.)
§ 58.1-3916. Counties, cities and towns may provide dates for filing returns,set penalties, interest, etc.
Notwithstanding provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913,58.1-3915, and 58.1-3918, the governing body of any county, city, or town mayprovide by ordinance the time for filing local license applications andannual returns of taxable tangible personal property, machinery and tools,and merchants' capital. The governing body may also by ordinance establishdue dates for the payment of local taxes; may provide that payment be made ina single installment or in two equal installments; may offer options, whichmay include coupon books and payroll deductions, which allow the taxpayer todetermine whether to pay the tangible personal property tax through monthly,bimonthly, quarterly, or semiannual installments or in a lump sum, providedsuch taxes are paid in full by the final due date; may provide by ordinancepenalties for failure to file such applications and returns and fornonpayment in time; may provide for payment of interest on delinquent taxes;and may provide for the recovery of reasonable attorney's or collectionagency's fees actually contracted for, not to exceed 20 percent of thedelinquent taxes and other charges so collected. A locality that provides forpayment of interest on delinquent taxes shall provide for interest at thesame rate on overpayments due to erroneously assessed taxes to be paid to thetaxpayer, provided that no interest shall be required to be paid on suchrefund if (i) the amount of the refund is $10 or less or (ii) the refund isthe result of proration pursuant to § 58.1-3516. A court that finds that anoverpayment of local taxes has been made in an action brought pursuant to §58.1-3984 shall award interest at the appropriate rate, notwithstanding thefailure of the locality to conform its ordinance to the requirements of thissection.
Notwithstanding any contrary provision of law, the local governing body shallallow an automatic extension on real property taxes imposed upon a primaryresidence and personal property taxes imposed upon a qualifying vehicle, asdefined in § 58.1-3523, owed by members of the armed services of the UnitedStates deployed outside of the United States. Such extension shall end andthe taxes shall be due 90 days following the completion of such member'sdeployment. For purposes of this section, "the armed services of the UnitedStates" includes active duty service with the regular Armed Forces of theUnited States or the National Guard or other reserve component.
No tax assessment or tax bill shall be deemed delinquent and subject to thecollection procedures prescribed herein during the pendency of anyadministrative appeal under § 58.1-3980, so long as the appeal is filedwithin 90 days of the date of the assessment, and for 30 days after the dateof the final determination of the appeal, provided that nothing in thisparagraph shall be construed to preclude the assessment or refund, followingthe final determination of such appeal, of such interest as otherwise may beprovided by general law as to that portion of a tax bill that has remainedunpaid or was overpaid during the pendency of such appeal and is determinedin such appeal to be properly due and owing.
Interest may commence not earlier than the first day following the day suchtaxes are due by ordinance to be filed, at a rate not to exceed 10 percentper year. The governing body may impose interest at a rate not to exceed therate of interest established pursuant to § 6621 of the Internal Revenue Codeof 1954, as amended, or 10 percent annually, whichever is greater, for thesecond and subsequent years of delinquency. No penalty for failure to pay atax or installment shall exceed (i) 10 percent of the tax past due on suchproperty; (ii) in the case of delinquent tangible personal property tax morethan 30 days past due on property classified pursuant to subdivision A 15, A16, or A 20 of § 58.1-3506, which remains unpaid after 10 days' writtennotice sent by United States mail to the taxpayer of the intention to imposea penalty pursuant hereto, the penalty shall not exceed an amount equal tothe difference between the tax due and owing with respect to such propertyand the tax that would have been due and owing if the property in questionhad been classified as general tangible personal property pursuant to §58.1-3503; (iii) in the case of delinquent tangible personal property taxmore than 30 days past due, 25 percent of the tax past due on such tangiblepersonal property; (iv) in the case of delinquent remittance of excise taxeson meals, lodging, or admissions collected from consumers, 10 percent for thefirst month the taxes are past due, and five percent for each monththereafter, up to a maximum of 25 percent of the taxes collected but notremitted; or (v) $10, whichever is greater, provided, however, that thepenalty shall in no case exceed the amount of the tax assessable. No penaltyfor failure to file a return shall be greater than 10 percent of the taxassessable on such return or $10, whichever is greater; provided, however,that the penalty shall in no case exceed the amount of the tax assessable.The assessment of such penalty shall not be deemed a defense to any criminalprosecution for failing to make return of taxable property as may be requiredby law or ordinance. Penalty for failure to file an application or return maybe assessed on the day after such return or application is due; penalty forfailure to pay any tax may be assessed on the day after the first installmentis due. Any such penalty when so assessed shall become a part of the tax.
No penalty for failure to pay any tax shall be imposed for any assessmentmade later than two weeks prior to the day on which the taxes are due, ifsuch assessment is made thereafter through the fault of a local official, andif such assessment is paid within two weeks after the notice thereof ismailed.
In the event a transfer of real property ownership occurs after January 1 ofa tax year and a real estate tax bill has been mailed pursuant to §§58.1-3281 and 58.1-3912, the treasurer or other appropriate local officialdesignated by ordinance of the local governing body in jurisdictions nothaving a treasurer, upon ascertaining that a property transfer has occurred,may invalidate a bill sent to the prior owner and reissue the bill to the newowner as permitted by § 58.1-3912, and no penalty for failure to pay any taxfor any such assessment shall be imposed if the tax is paid within two weeksafter the notice thereof is mailed.
Penalty and interest for failure to file a return or to pay a tax shall notbe imposed if such failure was not the fault of the taxpayer, or was thefault of the commissioner of revenue or the treasurer, as the case may be.The failure to file a return or to pay a tax due to the death of the taxpayeror a medically determinable physical or mental impairment on the date thereturn or tax is due shall be presumptive proof of lack of fault on thetaxpayer's part, provided the return is filed or the taxes are paid within 30days of the due date; however, if there is a committee, legal guardian,conservator or other fiduciary handling the individual's affairs, such returnshall be filed or such taxes paid within 120 days after the fiduciaryqualifies or begins to act on behalf of the taxpayer. Interest on such taxesshall accrue until paid in full. Any such fiduciary shall, on behalf of thetaxpayer, by the due date, file any required returns and pay any taxes thatcome due after the 120-day period. The treasurer shall make determinations offault relating exclusively to failure to pay a tax, and the commissioner ofthe revenue shall make determinations of fault relating exclusively tofailure to file a return. In jurisdictions not having a treasurer orcommissioner of the revenue, the governing body may delegate to theappropriate local tax officials the responsibility to make the determinationof fault.
The governing body may further provide by resolution for reasonableextensions of time, not to exceed 90 days, for the payment of real estate andpersonal property taxes and for filing returns on tangible personal property,machinery and tools, and merchants' capital, and the business, professional,and occupational license tax, whenever good cause exists. The officialgranting such extension shall keep a record of every such extension. If anytaxpayer who has been granted an extension of time for filing his returnfails to file his return within the extended time, his case shall be treatedthe same as if no extension had been granted.
This section shall be the sole authority for local ordinances setting duedates of local taxes and penalty and interest thereon, and shall supersedethe provisions of any charter or special act.
(Code 1950, § 58-847; 1954, c. 253; 1968, c. 291; 1971, Ex. Sess., c. 193;1973, cc. 321, 325; 1974, c. 309; 1976, cc. 518, 527, 675; 1978, c. 395;1980, c. 663; 1982, cc. 87, 618; 1984, cc. 181, 675; 1986, cc. 206, 353;1987, cc. 570, 582, 595; 1989, c. 238; 1990, cc. 667, 696, 702; 1991, cc.471, 484, 493, 509; 1993, c. 91; 1994, c. 932; 1995, c. 395; 1997, cc. 481,496, 911; 1998, cc. 375, 542, 649; 1999, c. 631; 2000, cc. 433, 507; 2005, c.501; 2006, cc. 200, 231, 459; 2007, cc. 88, 609; 2008, c. 591.)
§ 58.1-3916. Counties, cities and towns may provide dates for filing returns,set penalties, interest, etc.
Notwithstanding provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913,58.1-3915, and 58.1-3918, the governing body of any county, city, or town mayprovide by ordinance the time for filing local license applications andannual returns of taxable tangible personal property, machinery and tools,and merchants' capital. The governing body may also by ordinance establishdue dates for the payment of local taxes; may provide that payment be made ina single installment or in two equal installments; may offer options, whichmay include coupon books and payroll deductions, which allow the taxpayer todetermine whether to pay the tangible personal property tax through monthly,bimonthly, quarterly, or semiannual installments or in a lump sum, providedsuch taxes are paid in full by the final due date; may provide by ordinancepenalties for failure to file such applications and returns and fornonpayment in time; may provide for payment of interest on delinquent taxes;and may provide for the recovery of reasonable attorney's or collectionagency's fees actually contracted for, not to exceed 20 percent of thedelinquent taxes and other charges so collected. A locality that provides forpayment of interest on delinquent taxes shall provide for interest at thesame rate on overpayments due to erroneously assessed taxes to be paid to thetaxpayer, provided that no interest shall be required to be paid on suchrefund if (i) the amount of the refund is $10 or less or (ii) the refund isthe result of proration pursuant to § 58.1-3516. A court that finds that anoverpayment of local taxes has been made in an action brought pursuant to §58.1-3984 shall award interest at the appropriate rate, notwithstanding thefailure of the locality to conform its ordinance to the requirements of thissection.
Notwithstanding any contrary provision of law, the local governing body shallallow an automatic extension on real property taxes imposed upon a primaryresidence and personal property taxes imposed upon a qualifying vehicle, asdefined in § 58.1-3523, owed by members of the armed services of the UnitedStates deployed outside of the United States. Such extension shall end andthe taxes shall be due 90 days following the completion of such member'sdeployment. For purposes of this section, "the armed services of the UnitedStates" includes active duty service with the regular Armed Forces of theUnited States or the National Guard or other reserve component.
No tax assessment or tax bill shall be deemed delinquent and subject to thecollection procedures prescribed herein during the pendency of anyadministrative appeal under § 58.1-3980, so long as the appeal is filedwithin 90 days of the date of the assessment, and for 30 days after the dateof the final determination of the appeal, provided that nothing in thisparagraph shall be construed to preclude the assessment or refund, followingthe final determination of such appeal, of such interest as otherwise may beprovided by general law as to that portion of a tax bill that has remainedunpaid or was overpaid during the pendency of such appeal and is determinedin such appeal to be properly due and owing.
Interest may commence not earlier than the first day following the day suchtaxes are due by ordinance to be filed, at a rate not to exceed 10 percentper year. The governing body may impose interest at a rate not to exceed therate of interest established pursuant to § 6621 of the Internal Revenue Codeof 1954, as amended, or 10 percent annually, whichever is greater, for thesecond and subsequent years of delinquency. No penalty for failure to pay atax or installment shall exceed (i) 10 percent of the tax past due on suchproperty; (ii) in the case of delinquent tangible personal property tax morethan 30 days past due on property classified pursuant to subdivision A 15, A16, or A 20 of § 58.1-3506, which remains unpaid after 10 days' writtennotice sent by United States mail to the taxpayer of the intention to imposea penalty pursuant hereto, the penalty shall not exceed an amount equal tothe difference between the tax due and owing with respect to such propertyand the tax that would have been due and owing if the property in questionhad been classified as general tangible personal property pursuant to §58.1-3503; (iii) in the case of delinquent tangible personal property taxmore than 30 days past due, 25 percent of the tax past due on such tangiblepersonal property; (iv) in the case of delinquent remittance of excise taxeson meals, lodging, or admissions collected from consumers, 10 percent for thefirst month the taxes are past due, and five percent for each monththereafter, up to a maximum of 25 percent of the taxes collected but notremitted; or (v) $10, whichever is greater, provided, however, that thepenalty shall in no case exceed the amount of the tax assessable. No penaltyfor failure to file a return shall be greater than 10 percent of the taxassessable on such return or $10, whichever is greater; provided, however,that the penalty shall in no case exceed the amount of the tax assessable.The assessment of such penalty shall not be deemed a defense to any criminalprosecution for failing to make return of taxable property as may be requiredby law or ordinance. Penalty for failure to file an application or return maybe assessed on the day after such return or application is due; penalty forfailure to pay any tax may be assessed on the day after the first installmentis due. Any such penalty when so assessed shall become a part of the tax.
No penalty for failure to pay any tax shall be imposed for any assessmentmade later than two weeks prior to the day on which the taxes are due, ifsuch assessment is made thereafter through the fault of a local official, andif such assessment is paid within two weeks after the notice thereof ismailed.
In the event a transfer of real property ownership occurs after January 1 ofa tax year and a real estate tax bill has been mailed pursuant to §§58.1-3281 and 58.1-3912, the treasurer or other appropriate local officialdesignated by ordinance of the local governing body in jurisdictions nothaving a treasurer, upon ascertaining that a property transfer has occurred,may invalidate a bill sent to the prior owner and reissue the bill to the newowner as permitted by § 58.1-3912, and no penalty for failure to pay any taxfor any such assessment shall be imposed if the tax is paid within two weeksafter the notice thereof is mailed.
Penalty and interest for failure to file a return or to pay a tax shall notbe imposed if such failure was not the fault of the taxpayer, or was thefault of the commissioner of revenue or the treasurer, as the case may be.The failure to file a return or to pay a tax due to the death of the taxpayeror a medically determinable physical or mental impairment on the date thereturn or tax is due shall be presumptive proof of lack of fault on thetaxpayer's part, provided the return is filed or the taxes are paid within 30days of the due date; however, if there is a committee, legal guardian,conservator or other fiduciary handling the individual's affairs, such returnshall be filed or such taxes paid within 120 days after the fiduciaryqualifies or begins to act on behalf of the taxpayer. Interest on such taxesshall accrue until paid in full. Any such fiduciary shall, on behalf of thetaxpayer, by the due date, file any required returns and pay any taxes thatcome due after the 120-day period. The treasurer shall make determinations offault relating exclusively to failure to pay a tax, and the commissioner ofthe revenue shall make determinations of fault relating exclusively tofailure to file a return. In jurisdictions not having a treasurer orcommissioner of the revenue, the governing body may delegate to theappropriate local tax officials the responsibility to make the determinationof fault.
The governing body may further provide by resolution for reasonableextensions of time, not to exceed 90 days, for the payment of real estate andpersonal property taxes and for filing returns on tangible personal property,machinery and tools, and merchants' capital, and the business, professional,and occupational license tax, whenever good cause exists. The officialgranting such extension shall keep a record of every such extension. If anytaxpayer who has been granted an extension of time for filing his returnfails to file his return within the extended time, his case shall be treatedthe same as if no extension had been granted.
This section shall be the sole authority for local ordinances setting duedates of local taxes and penalty and interest thereon, and shall supersedethe provisions of any charter or special act.
(Code 1950, § 58-847; 1954, c. 253; 1968, c. 291; 1971, Ex. Sess., c. 193;1973, cc. 321, 325; 1974, c. 309; 1976, cc. 518, 527, 675; 1978, c. 395;1980, c. 663; 1982, cc. 87, 618; 1984, cc. 181, 675; 1986, cc. 206, 353;1987, cc. 570, 582, 595; 1989, c. 238; 1990, cc. 667, 696, 702; 1991, cc.471, 484, 493, 509; 1993, c. 91; 1994, c. 932; 1995, c. 395; 1997, cc. 481,496, 911; 1998, cc. 375, 542, 649; 1999, c. 631; 2000, cc. 433, 507; 2005, c.501; 2006, cc. 200, 231, 459; 2007, cc. 88, 609; 2008, c. 591.)
