AMENDING SECTION 8-38 OF THE CODE OF
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
WHEREAS, the Code of Virginia permits the Treasurer to waive penalty and interest on delinquent real or personal property taxes where the Treasurer determines that the failure to pay the tax was not the fault of the taxpayer; and
WHEREAS, pursuant to authority granted to it by the Code of Virginia, the Board of Supervisors has, under Section 8-38 of the Code of Fauquier County, imposed certain administrative fees on delinquent taxpayers; and
WHEREAS, the Treasurer wishes the authority to waive the aforesaid administrative fees when it's determined that the failure to pay the delinquent tax was not the fault of the taxpayer; now, therefore, be it
ORDAINED by the Fauquier County Board of Supervisors this 17th day of March 2003, That Section 8-38 of the Code of Fauquier County be, and is hereby, amended to read as follows:
Sec. 8-38. Administrative fee imposed upon certain delinquent taxpayers.
Any person liable for any taxes imposed by this chapter who fails to pay or remit the taxes required under this chapter 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. A fee of twenty dollars ($20.00) shall be imposed upon all taxpayers from whom taxes are collected subsequent to the filing if a warrant or other appropriate legal document but prior to judgment. A fee of twenty-five dollars ($25.00) shall be imposed upon all taxpayers from whom taxes are collected subsequent to judgment. 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.