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AGENDA
REQUEST
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Sponsor:
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Board
of Supervisors Meeting Date:
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| Paul
S. McCulla,
County
Attorney
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February
18, 2003
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Staff Lead:
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Department:
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Paul
S. McCulla
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County
Attorney
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Topic:
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A RESOLUTION DIRECTING THE COUNTY ADMINISTRATOR TO
SCHEDULE A PUBLIC HEARING ON A PROPOSED
ORDINANCE AMENDING SECTION 8-38 OF THE CODE OF FAUQUIER
COUNTY TO PERMIT THE TREASURER TO WAIVE ADMINISTRATIVE FEES WHERE
THE FAILURE TO PAY REAL OR PERSONAL PROPERTY TAXES WAS NOT THE
FAULT OF THE TAXPAYER
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Topic
Description:
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The Code of Virginia currently permits a Treasurer
to waive penalty and interest on delinquent real or personal
property taxes where the Treasurer determines that the failure to
pay was not the fault of the taxpayer. The Code of Virginia also
permits the Board of Supervisors to impose an administrative fee
on taxpayers who are delinquent in their real or personal property
taxes. The Board has
imposed that administrative fee by adopting Section 8-38 of the
Code of Fauquier County. Section
8-38 does not, however, contain a provision permitting the
Treasurer to waive the administrative fee where the failure to pay
the taxes was not the fault of the taxpayer.
The Treasurer wishes to have the authority to waive the
administrative fees in cases where she might also waive the
penalty and interest.
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Requested Action of the Board of Supervisors:
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Consider adoption of the attached
resolution.
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