PUBLIC HEARING  AGENDA REQUEST

Sponsor:

Board of Supervisors Meeting Date: 

Paul S. McCulla, County Attorney

March 17, 2003

Staff Lead:

Department: 

Paul S. McCulla

County Attorney

Topic: 

AN ORDINANCE AMENDING SECTION 8-38 OF THE CODE OF FAUQUIER COUNTY TO PERMIT THE TREASURER TO WAIVE ADMINISTRATIVE FEES WHERE THE FAILURE TO PAY THE REAL OR PERSONAL PROPERTY TAXES WAS NOT THE FAULT OF THE TAXPAYER

Topic Description:

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.

Requested Action of the Board of Supervisors: 

Hold a public hearing and consider adoption of the attached ordinance.

Financial Impacts Analysis:

The administrative fee for failure to pay the tax by the time a warrant in debt is filed is $20.00.  After a judgment is obtained, the administrative fee increases to $25.00.

Identify any other Departments, Organizations or Individuals that would be affected by this request:

List all parties affected by this request.  Staff lead is responsible for notifying each party listed before the meeting

Treasurer