§ 26-332. Payment of administrative costs, etc.

(a)

Fees shall be imposed upon each person chargeable with delinquent taxes or other delinquent charges to cover the administrative costs and reasonable attorney's or collection agency's fees actually contracted for. The attorney's or collection agency's fees shall not exceed 20 percent of the taxes or other charges so collected. The administrative costs shall be in addition to all penalties and interest and shall not exceed $30.00 for taxes or other charges collected subsequent to 30 or more days after notice of delinquent taxes or charges pursuant to Code of Virginia, § 58.1-3919 but prior to the taking of any judgment with respect to such delinquent taxes or charges. The fee for taxes or other charges collected subsequent to 30 or more days after notice of delinquent taxes or charges but prior to the taking of any judgment with respect to such delinquent taxes or charges and the fee for taxes or other charges collected subsequent to judgment shall be as set forth in Appendix A to this Code. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be as set forth in Appendix A to this Code.

(b)

No tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under Code of Virginia, § 58.1-3980, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this subsection shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.

(Code 1993, § 27-63; Code 2004, § 98-98; Ord. No. 2005-120-70, § 1, 5-23-2005)

State Law reference— Similar provisions, Code of Virginia, § 58.1-3958.

(Code 1993, § 27-63; Code 2004, § 98-98; Ord. No. 2005-120-70, § 1, 5-23-2005)

State law reference

Similar provisions, Code of Virginia, § 58.1-3958.