ORDINANCE

AN ORDINANCE TO AMEND ARTICLE XIII, SECTION 8-38 OF THE FAUQUIER COUNTY CODE RELATING TO PAYMENT OF ADMINISTRATIVE FEES, ATTORNEY'S FEES AND COLLECTION AGENCY'S FEES IMPOSED UPON CERTAIN DELINQUENT TAXPAYERS PURSUANT TO VIRGINIA CODE SECTION 58.1-3958 AND IMPOSITION OF ADMINISTRATIVE COSTS FOR NUISANCE ABATEMENT LIENS

WHEREAS, Section 58.1-3958 of the  Code of Virginia authorizes counties to impose fees to cover the administrative costs and reasonable attorney’s or collection agency’s fees upon persons with delinquent taxes or other delinquent charges; and

WHEREAS, the Board of Supervisors, after due notice and public hearing, has determined that it is in the best interest of the welfare of the citizens of Fauquier County to adopt this Ordinance; now, therefore, be it

ORDAINED by the Fauquier County Board of Supervisors this _____ day of ______________ 2005, That Section 8-38 of the Code of Fauquier County be, and is hereby, amended to read as follows:

            Sec. 8-38.  Payment of Administrative Fees, Attorney’s Fees, and Collection Agency’s Fees  Administrative fee imposed upon certain delinquent taxpayers

Any person liable for any taxes imposed by this chapter or for other delinquent charges owed to the County, who fails to pay or remit the taxes required under this chapter or other delinquent charges on or before the due date shall, in addition to all penalties and interest, pay a fee to cover the administrative costs associated with the collection of taxes or other delinquent charges.  A fee of twenty ($20.00) thirty ($30.00) dollars shall be imposed upon all taxpayers from whom taxes are collected subsequent to thirty (30) or more days after notice of delinquent taxes or charges pursuant to Section 58.1-3919 VA Code Ann., but prior to the taking of any judgment with respect to such delinquent taxes or charges.    A fee of twenty-five thirty-five dollars ($25.00) ($35.00) shall be imposed upon all taxpayers from whom taxes are collected subsequent to judgment.   Additionally, collection agency’s fees or attorney’s fees actually contracted for not to exceed twenty (20) percent of the delinquent tax bill, may be recovered from any such person whose taxes are thereafter collected by a private collection agent or attorney.  The Treasurer may waive any administrative fees imposed by this section when it is determined that the failure to pay a tax imposed under this chapter was not the fault of the taxpayer.  If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be one hundred and fifty dollars $150 or twenty-five (25) percent of the cost, whichever is less; however, in no event shall the fee be less than twenty-five dollars ($25.00).

; and, be it

            ORDAINED FURTHER, That the tax imposed under this Ordinance shall be effective __________________, 2005.