§ 26-22. Purpose.

The purpose of this article is to set forth the general provisions pursuant to which the Director of Finance administers the Tax Amnesty Program established by Chapter 200 of the 2010 Acts of Assembly of Virginia, as amended by Chapters 254 and 496 of the 2012 Acts of Assembly of Virginia. The purpose of the program is to increase compliance by delinquent taxpayers in the reporting and payment of local tax liabilities owed to the City or to provide eligible taxpayers with short-term relief after the declaration of a national, state, or local emergency, either or both. The parameters set forth in Sections 26-21 through 26-29 shall apply to the program.

(Code 2004, § 98-3; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017; Ord. No. 2020-096, § 1, 4-27-2020 )

(Code 2004, § 98-3; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017; Ord. No. 2020-096, § 1, 4-27-2020 )