Section 75-44 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS

Chapter 75 FINANCE AND TAXATION.

75-44 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS - MAILING OF BILLS; DUE DATES, PENALTY AND INTEREST; IMPOSITION OF THE TAXES AND RATES.

A. The Town Treasurer, personally or through the Director of Finance, shall, as soon as reasonably possible in each year, but not later than fourteen (14) days prior to the due date of the taxes, send or cause to be sent by United States mail to each taxpayer assessed with real and personal property taxes and levies for that year amounting to five dollars ($5.00) or more as shown by an assessment book in the Office of the Director of Finance, a bill or bills setting forth the amount due. If the said Director or Treasurer intends to seek collection of a tax in an amount less than five dollars ($5.00), he shall send or cause to be sent to the taxpayer a bill as set forth above. Notwithstanding any of the foregoing, failure of the said Director or Treasurer to send or of the taxpayer to receive a bill shall not affect the taxpayer’s obligation to pay the full amount of said taxes by the due date.

B. On and after January 1, 2010, tax payments for real estate and personal property shall become due and payable to the Town of Front Royal on a semiannual basis, with one-half of the annual assessment of such taxes due on or before June 5th of each year after January 1, 2010, and the additional one-half of such taxes due on or before December 5th of each such year. A penalty of 10% of the tax past due or ten dollars ($10.00), whichever is greater, shall be added to any tax not paid by the aforesaid due date, provided that in no case may the penalty exceed the amount of the tax assessed. In addition, interest shall be added to any delinquent taxes and penalties at the rate of 10% per year, with interest commencing on the first day of the month following the date on which any such taxes became due and payable.