ࡱ> 796#` bjbjmm . $$$$ 0 HHHHHH(p $+h HtHHttHH tHH t  H< @hۂ$F 0  r $"  tttt$D ARTICLE I. IN GENERAL Sec. 37-1. Fees imposed to cover additional costs in collection of delinquent taxes or other charges. (a)There is hereby imposed upon each person chargeable with delinquent taxes or other delinquent charges, a fee to cover administrative costs which shall be in addition to all penalties and interest and shall not exceed thirty dollars ($30.00) for taxes or other charges collected subsequent to thirty (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, and thirty-five dollars ($35.00) for taxes or other charges collected subsequent to judgment. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be one hundred fifty dollars ($150.00) or twenty-five (25) percent of the cost, whichever is less; however, in no event shall the fee be less than twenty-five dollars ($25.00). (b)There is also imposed upon each person chargeable with delinquent taxes or other delinquent charges, reasonable attorney's or collection agency's fees which shall not exceed twenty (20) percent of the taxes or other charges so collected. Sec. 37-2 Refunds. (a)The city treasurer is hereby authorized to issue refunds of all local tax, including penalty and interest thereon, assessed under this chapter, including without limitation, refunds due to erroneous or incorrect assessments, proration, or clerical error. Issuance of refunds shall be in accordance with the applicable requirements of this chapter. In addition, issuance of refunds are subject to applicable provisions in the Code of Virginia, 58.1-3983.1. (b)The city treasurer shall issue refunds of local tax, penalty and interest assessed thereon, owing to a taxpayer due to an erroneous or incorrect assessment, provided that the assessing officer certifies the amount of refund due the taxpayer. No refund in excess of $2,500.00 per invoice for tax, penalty and interest shall be made until the amount of the refund is approved by city council in accordance with Code of Virginia 58.1-3981. (c)No refund of tax shall be made in any case where application is made more than three years after the last day of the tax year for which such taxes were assessed or where the application is otherwise made beyond the applicable statute of limitations set out in Title 58.1 of the Code of Virginia. Secs. 37-2, 37-3. Reserved. ~ IJtjjW$hB(hB(6B*CJ^JaJphhNhB(57hp06B*CJ^JaJph$hB(hp06B*CJ^JaJphhB(hp06B*^JphhN6B*^Jph"hNhp056B*\^Jph"hNhE356B*\^JphhN6B*\^JphhNhNhN5 hB(5hNhB(5hB(  $^a$gdN$a$gdp0gdp0^gdNgdB(,1h/ =!"#$% D@D p0NormalCJ_HaJmH nHsH tHDAD Default Paragraph FontRiR  Table Normal4 l4a (k(No List  00000000000000000 X0Z0Z0 Z0 Z0Z00Z00Z00Z0X0   TOC.1 0-0-0-3181  Q;qLQ;q3  9*urn:schemas-microsoft-com:office:smarttagsState9*urn:schemas-microsoft-com:office:smarttagsplace  " 33333~AAGGMMWW&&   2P&<k0q+]; [@[@q+]= L /INuM[7q+]L /q+]H%/k_x.iT%6:J)q'5B <%[(2/1t2W t-7.sE3M`nk  . K +U { A ( j $   3 5 iK u' h2 nu *,9t{.1Vly(~eyYb1!37tL(()4:D*c:=pC*GvJ0| KyDZgt$'m0 @#DaB(H4T-\lCCbKVaec:F1:5<R?Zc}X$J%]hoZh)/M8gPTTozg~LW$AL^L H 4!!N!!:" >"I"\"q!#M#+O#g#g#Sk#w$ $#$,$V$l$p$%7M%bO%&S&''j*'4'5E'N'Q'H(qg(p) )NW)u)5*I*0+B+b+,4,,,z),|x,(-C-C-k-k-}...=0.:u.#/ZE/'u/&0|I0j01]1o1y1 2d.24K2U2E{239#3#3K93}]3e3v3G 4-4%C4x5~56%E6{_6 777'Z7[7V8a84d80959=9J9y9#:*&:4*:Z::K:b:c:r:w:;C;HN;W;/<\<l<o<p<u<= =]!=4=Ai=k{=6>7>yE>g>?ha?zm?~?3&@X;@XH@X@A\AsrA 2BDBBRBeUBCYECDDeDkD(y_yBz{b{Xy{#||}@}Q}ob}Ky}j ~~'~N~~+~+~dX~]~m~/x~y~d(]4>BH[k7 T4`UL]v!CRuek3 Jdy+ 7 Vf #76NFdk=(^Cl."-nDGIao3C0he//D?XqF(k EHh t A4B4@WS{ |9~8 )E/49e#;&@ILA 7 mDL\e2vK x"#1:sZya (5IeO)^a AoEMp2S}!),XmRo)qp bU-a1IQy0Q8>BI9j~ Z Ps?}w} egat89L} c<lw,cLUtqSy}J.0DTUKV'_tl ]] 1<|?Ly] &~,9:=oj .|<(@HYLW\aLv$Y Q&s-8eB(U[s?Ek~ 0i~6dN V'.0a=%@J$yBXMlY @CAb@][9l%oxeV]0l82Ytt{g]|V+c5mD:OJWKRg, *DSg~IGHzg5M4s_-02R:!Q}'hnOHBP*Osx3:]astx!f@s3<YV%)w-c6Ep  (Ijp3wb}- Io/ 5R@PKbvyu >o34g FQGw $|e Z7g'5VxpxC/vE^$4"@AvTXa[ vt&0oSZ]^S|.&@C!S4=CF^+uQQRSVq-E"#Lbo(Sk q$&'Txm+#>?J! |04J{|<"a4Stjl5r{=_vv+6[oc:bF\zp >Niinq:2D"} >? :rIiu1PT kRUbez$'#Hpw -p0NiRylFgz^'#=NSnm'p nu9 =W}h##=v[>X=[&*lLtyc| a7 DV:?@CW)-9AOZINf{zB+DGKfO^nJ~)J+6aD/sEL-VA{Gesx}::@KKkyz@ q  p@UnknownGz Times New Roman5Symbol3& z Arial]  MS MinchoArial Unicode MS"qhѦѦцx`x`$24 2IX)?p02SeclyeattsldaleOh+'0  0 < H T`hpxSeclyeatts Normal.dotldale2Microsoft Office Word@@LF@xۂ@xۂx`՜.+,0 hp  City of Hampton, VA. ' Sec Title  !"#$%'()*+,-/0123458Root Entry F@hۂ:Data  1Table WordDocument.SummaryInformation(&DocumentSummaryInformation8.CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q