Legislation # 06-0199 Enactment Number none
Type Ordinance - Coded Effective Date none
Introduction Date 4/12/2006
Title An ordinance to amend the Code of the City of Hampton, Chapter 37, Article II, entitled, "REAL ESTATE TAXES" by adding thereto a new Section 37-17.2 and by amending and re-enacting Section 37-16, Section 37-17, Section 37-17.1, Section 37-18, Section 37-19, Section 37-20, Section 37-21, Section 37-22, Section 37-23, Section 37-25, Section 37-27 and Section 37-29.
 
Legislation History 06-0199
DateNotice Of ActionDescription
4/26/2006 Approved items 1-6, 10-12, and 14-16 of the Consent Agenda.
4/12/2006 Adopted on First Reading
3/30/2006 Received By Clerk's Office
 
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Legislation Text 06-0199

 

City of Hampton, Virginia

Ordinance - Coded

22 Lincoln Street

Hampton, VA 23669

www.hampton.gov

 

File Number: 06-0199

 

Enactment Number: -

 

An ordinance to amend the Code of the City of Hampton, Chapter 37, Article II, entitled, "REAL ESTATE TAXES" by adding thereto a new Section 37-17.2 and by amending and re-enacting Section 37-16, Section 37-17, Section 37-17.1, Section 37-18, Section 37-19, Section 37-20, Section 37-21, Section 37-22, Section 37-23, Section 37-25, Section 37-27 and Section 37-29.

 

AN ORDINANCE TO AMEND THE CODE OF THE CITY OF HAMPTON, CHAPTER 37, ARTICLE II ENTITLED REAL ESTATE TAXES BY ADDING THERETO A NEW SECTION 37-17.2 AND BY AMENDING AND RE-ENACTING SECTION 37-16, SECTION 37-17, SECTION 37-17.1, SECTION 37-18, SECTION 37-19, SECTION 37-20, SECTION 37-21, SECTION 37-22, SECTION 37-23, SECTION 37-25, SECTION 37-27, SECTION 37-29.

 

 

DIVISION 1. GENERALLY

 

Sec. 37-16. Establishment, composition and general powers and duties of assessment department and office of assessor.

 

(a) There shall be a department for the assessment and equalization of assessment of real estate for taxation, which shall be known as the office of the assessor of real estate or the office. Such office shall consist of a department head known as the assessor who shall be appointed by the city manager and such other officers and employees as shall be assigned to such office. Within the budget adopted by city council, the city manager shall employ and assign to such office such personnel as is necessary for the efficient and proper operation of such office.

 

(b) It shall be the duty of the office established by this section to assess the value of all land and lots, together with the improvements thereon, in the city, and to that end, the office shall hear and give consideration to such complaints and equalize such assessments and shall, moreover, be charged with the special duty of increasing as well as decreasing assessments, whether specific complaint is made or not, if, in its judgment, the same is necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of the city.

 

(c) All duties imposed and all powers conferred by law on the commissioner of revenue with respect to the assessment and equalization of real estate for taxation, including, but not limited to, the preparation of the land book, shall be transferred to the office of the assessor of real estate.

 

(d)               It shall be the duty of the office established by this section to

compile and maintain an inventory of all real estate owned by the city at its fair market value.

 

(Ord. No. 389; Code 1964, 39-2--39-4, 39-6)

 

Charter references: Authority to establish above department, 6.06.

 

Sec. 37-17. Annual assessment and extension of tax.

 

All real estate, except public service corporation property, shall be assessed at its fair market value as of July first of each year, by the office of the assessor of real estate and taxes for each year on such real estate shall be extended on the basis of the last assessment made prior to such year, subject to such changes as may have been lawfully made. Public service corporation property shall continue to be assessed at its value as of January first, prior to such assessment date.

 

(Ord. No. 389; Ord. No. 639, 11-14-79; Code 1964, 39-5)

Charter references: Assessment of real estate for taxation, 6.06.

 

State law references: Real estate assessments, Code of Virginia, 58.1-3200.

 

Sec. 37-17.1. Assessment of new buildings substantially completed or fit for use and occupancy; abatement of levies on buildings razed, destroyed or damaged.

 

All new buildings in the city substantially completed or fit for use and occupancy prior to May 1 of the year of completion shall be assessed when so completed or fit for use and occupancy, and the assessing officer shall enter into the books the fair market value of such building; provided, however, that no such partial assessment shall become effective until information as to the date and the amount of such assessment is recorded in the office of the city treasurer and made available for public inspection. The tax on such new building for that fiscal year shall be the sum of (i) the tax upon the assessment of the completed building, computed according to the ratio which the portion of the fiscal year such building is substantially completed or fit for use and occupancy bears to the entire fiscal year, and (ii) the tax upon the assessment of such new building as it existed on July 1 of that fiscal year, computed according to the ratio which the portion of the fiscal year such building was not substantially completed or fit for use and occupancy bears to the entire fiscal year, and with respect to any assessment made pursuant hereto after March 1 of any fiscal year the ten (10) percent penalty for nonpayment for June 5 shall be extended to August 5 of the succeeding fiscal year and the interest for nonpayment starting on July 1 shall be extended to September 1 of such fiscal year.

 

The tax levies on buildings which are razed, destroyed or damaged by a fortuitous happening beyond the control of the owner shall be abated. No such abatement, however, shall be allowed if the destruction or damage to such building shall decrease the value thereof by less than five hundred dollars ($500.00). No such abatement shall be allowed unless the destruction or damage renders the building unfit for use and occupancy for thirty (30) days or more during the fiscal year. The tax on such razed, destroyed or damaged building shall be computed according to the ratio which the portion of the fiscal year such building was fit for use, occupancy, and enjoyment bears to the entire fiscal year. Application for such abatement shall be made by or on behalf of the owner of the building within six (6) months of the date on which the building was razed, destroyed or damaged.

 

(Ord. No. 772, 6-13-84; Ord. No. 821, 5-14-86)

 

State law references: Similar provisions, Code of Virginia, 58.1-3222, 58.1-3292.

 

Sec. 37-17.2. Equalization of Assessments application to Assessor for hearing.

 

Any property owner or lessee of real property in the city shall have the right to appeal any assessment thereof to the citys real estate assessor in writing at any time prior to June 30 of the year for which the assessment is made. If the appeal is filed by an agent of the owner or lessee, the agent shall submit a notarized statement from the owner or lessee authorizing the agent to file the appeal. The assessor may schedule specific dates for hearings on assessments or the assessor may grant a hearing by appointment. The assessor may authorize persons employed in the assessors office who are competent to do so to hold any hearing pursuant to this section, provided that the evidence presented or a summary thereof is transmitted to the assessor for action.

 

 

Sec. 37-18. Board of review of assessments--Established; composition; appointment, qualifications and terms of members.

 

(a) For the purposes of this division, a real estate professional is defined to include a commercial or residential real estate appraiser, other real estate professional, builder, developer, or legal or financial professional.

 

(b) There is hereby established a board of review of real estate assessments, which shall be composed of five (5) members who shall be appointed by the city council. All members of such board shall be residents of the city and all shall own an interest in real property in fee within the city. At least thirty (30) percent of the members of the board shall be real estate professionals. No person assigned to the office of the assessor of real estate shall serve as a member of such board.

 

(c) In order to be eligible for appointment, each prospective member of such board shall attend and participate in the basic courses of instruction given by the Department of Taxation under 58.1-206 of the Code of Virginia. In addition, at least once every four (4) years of service on the board, each member shall take continuing education instruction provided by the tax commissioner pursuant to 58.1-206.

 

(d) The members of the board of review of real estate assessments shall be appointed for terms of four (4) years; provided, that the council may appoint or reappoint members for lesser terms in order that the term of one (1) member of the board shall expire each year. All vacancies shall be filled by the council for the unexpired term. No member shall serve for more than nine (9) consecutive years and upon the expiration of such nine (9) consecutive years such person shall not be eligible for reappointment for a period of three (3) years.

 

(Ord. No. 389; Ord. No. 637, 11-14-79; Code 1964, 39-8, 39-10, 39-12; Ord. No. 1377, 6-9-04)

 

Charter references: Duty to establish above board, and provisions similar to subsection (b), 6.06.

 

Cross references: General requirement that members of boards and commissions be city residents, 2-2, 58.1-3374.

 

Sec. 37-19. Same--Officers and employees; compensation of members.

 

The board of review of real estate assessments shall annually elect one of its members as chairperson and a secretary, who need not be a member of the board. A person assigned to the office of the assessor of real estate may act as secretary for the board upon its direction. The board of review may employ necessary clerical or other personnel, subject to appropriations made by the city council. Within the provisions of the Charter, the members of the board shall receive such compensation as shall be appropriated by the city council.

 

(Ord. No. 389; Code 1964, 39-12)

 

Charter references: Similar provisions, 6.06.

 

Sec. 37-20. Same--General powers.

 

The board of real estate assessments shall have and may exercise the power to revise, correct and amend any and all assessments of real estate made by the office of the assessor of real estate. Such board shall also have all the powers conferred upon boards of equalization by section 58.1-3378 through 58.1-3387 of the Code of Virginia.

 

(Ord. No. 389; Code 1964, 39-9; Ord. No. 997, 2-27-91)

 

Charter references: Similar provisions, 6.06.

 

Sec. 37-21. Same--Meetings; rules of procedure.

 

The board of review of real estate assessments shall meet at such place or places and for such time as may be necessary to properly discharge its duties and exercise the powers conferred by this division. Public notice shall be given at least ten (10) days prior to each meeting by publication in a newspaper of general circulation in the city and also by posting the notice at the court house and at each public library, voting precinct or both. Such posting shall be done by the sheriff or his deputy.

 

Such board may adopt rules and regulations of procedure pertaining to requests for review or appeal. The secretary of such board shall file any rules so adopted with the clerk of council. Except as otherwise provided by law, all proceedings of such board shall be in public session and no decision shall be made unless and until such board has heard a report on such assessment or the equalization thereof from the office of the assessor of real estate. The board's rules, regulations and procedures, and the conduct of its meetings shall be in accordance with 58.1-3378 through 58.1-3387 of the Code of Virginia.

 

(Ord. No. 389; Code 1964, 39-11; Ord. No. 1377, 6-9-04)

 

Sec. 37-22. Same--Right of appeal to board.

 

Any person aggrieved by any assessment made by the office of the assessor of real estate may apply for review or appeal of same to the board of review of real estate assessments, provided such appeal is filed on forms provided by the Board of Review by August 15 of the year for which the assessment is made. When the board considers any case involving commercial, industrial, or multi-family residential property, at least one (1) member who is a real estate professional shall be present and participate in hearing the case unless waived by the taxpayer.

 

(Ord. No. 389; Code 1964, 39-7; Ord. No. 1377, 6-9-04)

 

Charter references: Similar provisions, 6.06.

 

Sec. 37-23. Same--Appeal from decisions of board.

 

Any person, including the office of the assessor of real estate, aggrieved by any assessment or the equalization thereof made by the board of review of real estate assessments may apply for relief to the court in the manner provided by sections 58.1-3984 through 58.1-3989.

 

(Ord. No. 389; Code 1964, 39-13; Ord. No. 997, 2-27-91)

 

Charter references: Similar provisions, 6.06.

 

 

Sec. 37-25. When tax due and payable.

 

All taxes in the city levied on real estate shall become due and payable as follows: One-half shall become due and payable on or before the fifth day of December and one-half shall become due and payable on or before the fifth day of June of the tax year in which the levy is made.

 

(Ord. No. 273; Ord. No. 447; Ord. No. 639, 11-14-79; Code 1964, 39-52)

 

State law references: Authority for above section, Code of Virginia, 58.1-3916.

 

 

Sec. 37-27. When taxes to be received without penalty and interest.

 

The treasurer shall commence to receive real estate taxes as soon as he receives copies of the landbook from the assessor, which shall be no later than the first day of September, and the treasurer shall continue to receive the amount due and payable for the first semiannual installment of one-half of the total tax due for the then current year, or the total amount due, if the taxpayer desires, up to and including the fifth day of December of each year, without penalty or interest. The treasurer shall also continue to receive the second semiannual installment of the remaining one-half of the total tax due for the then current year up to and including the fifth day of June of each year, without penalty or interest.

 

(Ord. No. 273; Ord. No. 441; Ord. No. 447; Ord. No. 639, 11-14-79; Code 1964, 39-55)

 

Code of Virginia, 58.1-3916.

 

Sec. 37-29. Interest on delinquencies.

 

Interest, at the rate of one-twelfth of ten (10) percent per month or portion of a month from the first day of July of the year next following the assessment year shall be collected upon the principal and penalties of all real estate taxes and levies then remaining unpaid, which penalty and interest shall be collected and accounted for by the officers charged with the duty of collecting such taxes or levies, along with the principal sum thereof.

 

(Ord. No. 273; Ord. No. 441; Ord. No. 448; Ord. No. 639, 11-14-79; Ord. No. 665, 8-27-80; Code 1964, 39-57)

 

State law references: Authority for above section, Code of Virginia, 58.1-3916.

 

Adopted at the regular meeting of the City Council of the City of Hampton, Virginia held on April 26, 2006.

 

 

 

Signed by ____________________________ Date _________________

Ross A. Kearney, II, Mayor

 

 

 

 

Attested by ____________________________ Date _________________

Katherine K. Glass

Clerk of the Council