Part 2. Collection of Taxes, etc.
Sec. 95. Duty of treasurer.
It shall be the duty of the treasurer to collect all taxes, assessments
and penalties and such other income and revenue as he may
be required to collect by the council. (Code 1932, § 104.)
For statutory provision as to collection by treasurer, see The Tax
Code of Virginia, § 369.
Sec. 96. Mailing bills to taxpayers.
The treasurer shall, as soon as may be possible in each year, not
later than December first, send by United States mail to each taxpayer
assessed with as much as two dollars in taxes for that year,
as shown by the books in his office, a bill for such taxes in the
form prescribed by the state department of taxation. (Id., § 107.)
For similar provision of state law, see The Tax Code of Virginia,
§ 371.
Sec. 97. Tax tickets.
It shall be the duty of the treasurer to make off from the books
of the commissioner of revenue, for each taxpayer shown therein,
a tax ticket according to forms prescribed by the state department
of taxation. Upon collecting such tax, he shall deliver to the taxpayer
such tax ticket showing plainly the date of payment. (Id.,
§ 106.)
For statutory provision as to delivering tax ticket upon payment of
taxes, see The Tax Code of Virginia, § 370.
Sec. 98. Right of distress, levy and garnishment.
For the purpose of collecting taxes, assessments and other dues
to the city, the treasurer shall have the rights of distress, levy, lease
and garnishment as provided by the state law. All property subject
to levy to satisfy taxes due to the state may be taken to satisfy
taxes due to the city. (Id., § 105.)
For statutory provisions as to distress for taxes generally, see The
Tax Code of Virginia, §§ 372, 378.
Sec. 99. Sale after levy or distraint.
When it becomes necessary for the treasurer to levy or distrain
upon the property of any delinquent taxpayer, the same shall be
sold at public auction (unless the claim is satisfied prior to sale)
on the premises of said taxpayer, or at such public place as the
treasurer may deem best to secure a fair price for such property.
From the proceeds of such sale he shall satisfy the tax due the
city and all costs of collection and shall pay the residue over to the
said delinquent taxpayer, taking his receipt therefor. (Id.)
Sec. 100. When taxes due.
The treasurer shall commence to receive taxes as soon as he receives
copies of the commissioner's book and shall continue to receive
the same up to and including the fifth day of December of
each year. (Code 1932, § 108; Ord. Nov. 19, 1934.)
For similar provision of state law, see The Tax Code of Virginia,
§ 372.
Sec. 101. Penalties.
Any person failing to pay taxes on or before the fifth day of
December shall incur a penalty thereon of one percentum and a
like penalty on the sixth day of each of the four succeeding months
thereafter, provided said tax shall remain unpaid, which shall be
added to the amount of taxes when due from such taxpayer.
Such taxes and penalties, when collected by the treasurer, shall be
accounted for in his settlements.
An additional penalty of five percentum shall be collected upon
all taxes which may have heretofore not been paid or may hereafter
remain unpaid, after the fifteenth day of June in the year
next succeeding that in which such taxes have been or may have
been or may be assessed. Such additional penalty shall be computed
upon the taxes and the prior penalty of five percentum; and
interest at the rate of six percentum per annum shall be collected
upon the principal and penalties of said taxes from the sixteenth
day of June in the year after which such unpaid taxes were assessed,
which penalties and interest shall be collected and accounted
for by the treasurer along with the principal of such taxes. (Code
1932, §§ 108, 109; Ord. Nov. 19, 1934.)
For provisions of state law as to penalty and interest, see The Tax
Code of Virginia, § 372. See, also, § 297 of the Tax Code of Virginia.
Sec. 102. Calling on persons failing to pay taxes; collection
by distress, etc.
It shall be the duty of the treasurer after the fifth day of December
to call upon each person chargeable with taxes who has
not paid the same prior to that time, or upon the agent, if any, of
such person resident within the city, for the payment thereof, and
upon failure or refusal of such person or agent to pay the same, he
shall proceed to collect them by distress or otherwise. (Code 1932,
§ 108; Ord., Nov. 19, 1934.)
For similar provision of state law, see The Tax Code of Virginia,
§ 372.
Sec. 103. Persons about to leave city.
Should it come to the knowledge of the treasurer that any person
owing taxes is moving or contemplates moving from the city
prior to the fifth day of December, he shall have the power to
collect the same by distress or otherwise at any time after bills
shall have come into his hands. (Id.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 372.
Sec. 104. Lists of uncollectible taxes and delinquents.
The treasurer after ascertaining which of the taxes and levies
assessed can not be collected, shall, not later than the first day of
August in each year, make out lists as follows:
(1) A list of real estate on the commissioner's land book improperly
placed thereon or not ascertainable, with the amount of
taxes and levies charged thereon.
(2) A list of other real estate which is delinquent for the nonpayment
of the taxes and levies thereon.
(3) A list of such of the taxes and levies assessed on tangible
personal property, machinery and tools, and merchants capital or
other subjects, segregated for local taxation exclusively, except
real estate, as he is unable to collect. (Code 1932, § 110.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 387.
Sec. 105. Same—To speak as of June thirtieth; form;
oath.
The lists mentioned in section 104 of this chapter shall speak as
of June thirtieth of each year—that is to say, such lists shall conform
to the facts as they existed on such date.
Such lists and also, except as herein provided, the form of the
oath to be taken by the treasurer by which each list shall be verified
shall be as prescribed by the State Department of Taxation. The
oath shall declare that the treasurer verily believes that no part of
the taxes embraced in such lists has been or could have been collected
by him. But the treasurer, in returning the list of real estate
mentioned in paragraph (2) of section 104, shall, at the foot
of such list, subscribe the following oath:
"I, . . . . . . . . . . . . . . . . . . , treasurer of the City of Charlottesville,
do swear that the foregoing list is, I verily believe, correct
and just, that I have received no part of the taxes or levies for
which the real estate therein mentioned is returned delinquent,
and that, although I have used due diligence to collect said taxes
and levies, no part of said taxes and levies has been collected by
me." (Id., § 111.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 388.
Sec. 106. Same—Submitting to council; allowance of
credit to treasurer, etc.
A copy of each of the three lists mentioned in section 104 shall
be submitted by the treasurer to the council. Such lists shall be
submitted at the first meeting of the council held after the treasurer
shall have completed the lists.
The council or a committee thereof, together with the director of
finance and commissioner of revenue shall examine said lists and
if the same are found correct, the director of finance shall allow
the treasurer credit for the amounts thereof, in his annual settlement
which shall be made as of the first of July in each year; but
if such lists, or any of them, be found incorrect, credit shall be
allowed for only so much thereof as is correct. The director of
finance shall deliver a copy of the first of said lists to the commissioner
of revenue who shall correct his books accordingly. (Id.,
§ 112.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 389.
Sec. 107. Same—Advertising lists of delinquent real
estate and personal property taxes.
The council shall cause such lists mentioned in paragraphs (2)
and (3) of section 104, or such parts thereof as may be deemed
advisable, to be published for two successive weeks in a newspaper
in the city, or in handbills to be posted generally throughout the
city, and at the front door of the courthouse for a period of thirty
days. (Id.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 389.
Sec. 108. Same—Transmitting list of delinquent lands
to clerk of corporation court; recordation;
reports of collections.
A certified copy of the list mentioned in paragraph (2) of section
104 shall be transmitted by the treasurer to the clerk of the
corporation court not later than the first day of August in each
year, and such clerk shall forthwith record such list in a book to
be kept for the purpose, indexing the same in the name of the persons
against whom such taxes on real estate are assessed.
All officers thereafter collecting any such delinquent taxes on
real estate shall at least monthly transmit to such clerk a list of
such collections under oath, and such clerk shall record and index
such list of payments as provided by law. (Id., § 113.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 390.
Sec. 109. Continuing collection of delinquent taxes for
one year.
The treasurer shall continue to collect the taxes shown on the
delinquent lists for one year following June thirtieth of the year
as of which such delinquent lists speak. (Id., § 114.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 393.
Sec. 110. Resubmission of lists to council; subsequent
collections.
At the expiration of one year following June thirtieth of the
year as of which such delinquent lists speak, the treasurer shall
again submit a copy of each of the lists mentioned in paragraphs
(2) and (3) of section 104 to the council at its first meeting held
after the expiration of such year. Such lists so resubmitted shall
show the changes which have occurred since June 30th of the preceding
year, and the treasurer shall continue his efforts to collect
the then unpaid taxes upon the real estate included in the list mentioned
in paragraph (2) of section 104 until said real estate shall
be sold under the provisions of section 2460 of the Code of Virginia.
The council may authorize and require the treasurer to continue
to collect the delinquent taxes included in the list mentioned in
paragraph (3) of section 104 for an additional period of two years,
or may place the same in the hands of the sergeant for collection,
or employ a delinquent tax collector to make such collections,
upon such terms as may be agreed upon. Such officer or collector
shall have all the power and authority to enforce collection by levy,
distress or otherwise, as the treasurer has under the law.
When any such collections shall be made by such officer or collector
the same shall be reported by him to the council and the
money shall be paid over to the treasurer who shall be held accountable
therefor. All lists of uncollected taxes shall be returned
by such officer or collector to the council, which shall deliver them
to the treasurer, who shall thereafter be held accountable for any
collections thereunder. (Id.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 394.
Sec. 111. Sale of delinquent lands.
The treasurer shall give notice and sell the real estate shown on
the delinquent lists, unless the taxes thereon and the costs be paid
to him before the sale, in the manner provided by statute for the
sale of lands for delinquent taxes, subject to the right of redemption
and the right of any purchaser to obtain title to lands purchased,
as provided by law. (Code 1932, § 115.)
For provisions of state law as to sale of delinquent lands, see §§ 24602503d.
