Section 75-45 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS

75-45 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS - PREPARATION OF DELINQUENT TAX LISTS

A. The Town Treasurer shall determine and submit to the Town Council on an annual basis: (1) a list of real estate which is delinquent for the nonpayment of taxes; (2) a separate list of such taxes assessed on tangible personal property, machinery and tools and merchant's capital and other subjects of local taxation, other than real estate, as he is unable to collect; (3) a list of the uncollected taxes amounting to less than five dollars each for which no bills were sent under Town Code Section 75-44; and (4) a list of uncollected balances of previously billed taxes amounting to less than five dollars each as to which the treasurer has determined that the costs of collecting such balances would exceed the amount recoverable, provided that the treasurer shall not include on such list any balance with respect to which he has reason to believe that the taxpayer has purposely paid less than the amount due and owing.

B. The lists shall conform to the facts as they existed on June 30 of the year they are submitted to the Town Council. The lists shall be prepared not later than August 1 of each year and shall be submitted to the Town Council at its first regular meeting following completion by the Treasurer. The lists shall reflect the names and addresses of the property owners and/or delinquent taxpayers on the date of assessment and shall state the amounts of delinquent taxes due.

C. Notwithstanding any other provision of this Chapter, no tax or levy which has been discharged or otherwise rendered legally uncollectible as to a taxpayer liable upon it in a proceeding under the United States Bankruptcy Code (Title 11 of the United States Code) shall be considered delinquent with respect to that taxpayer on and after the date such obligation is discharged or otherwise rendered legally uncollectible, and the treasurer shall not include any such discharged or uncollectible obligation in any list required to be prepared pursuant to this section. Any such discharged or uncollectible obligation shall be stricken from the books of the treasurer as of the date the obligation is discharged or otherwise rendered uncollectible, and the treasurer thereafter shall have no further duty to collect such tax or levy.

D. TREASURER'S OATH.

1. At the foot of the Delinquent Real Estate Tax List, there shall appear the following oath, to which the Treasurer shall subscribe:

2. At the foot of the delinquent Personal Property Tax List, there shall appear the following oath, to which the Treasurer shall subscribe:

"I, _______, Treasurer of the Town of Front Royal, do swear (or affirm) that the foregoing list is, I verily believe, correct and just, and that I have not received full payment of the taxes assessed on tangible personal property, machinery and tools and merchant's capital or other subjects of local taxation, other than real estate, for which the property or measure of taxation therein mentioned is returned delinquent, although I have used due diligence to collect such taxes."

3. At the foot of each list authorized by Section 75-45 (A) (3) and (4), concerning unbilled and uncollected taxes less than five dollars in the aggregate, there shall appear the following oath, to which the Treasurer shall subscribe:

"I, _______, Treasurer of the Town of Front Royal, do swear that the foregoing list is, I verily believe, correct and just, that I have not received full payment of the taxes although I have used due diligence to collect such taxes."

Compliance with the Section 75-44 and 75-45 shall entitle the Treasurer to execute the oaths for the lists concerning unbilled and uncollected taxes less of than five dollars in the aggregate.