§ 11.01. Taxation generally.

A.

Taxation power. The Council shall have all the powers of taxation granted by the general law of the Commonwealth including without limitation current [Code of Virginia,] § 58.1-3000 et seq. and such other sections of the law as give to the city the power of taxation, as the same may be replaced or amended from time to time. Additionally, there is retained from the current charter an express power to fix annual levies on property subject to taxation in the city without any limits as to the rate thereof, any provisions of the general law of the Commonwealth to the contrary notwithstanding. Council shall not fix such levy on property partially segregated to the Commonwealth for purposes of state taxation at a higher rate than is or may be permitted by the general laws relating thereto.

B.

Recording tax. The council may tax deeds and all other papers placed upon the records in the office of the clerk of the circuit court, any sums not exceeding like taxes levied by the Commonwealth.

C.

Annual levy. City council may levy an annual tax upon all persons in the city and upon any property therein subject to local taxation and not expressly segregated to the Commonwealth for purposes of state taxation only. Council may tax such other subjects as may be at the time assessed for state taxes against persons residing therein. Additionally, the city may levy a tax on intangible personal property assessed to residents therein and segregated by laws of the Commonwealth for purpose of taxation, at any rate not exceeding the maximum rate provided by law.

D.

Sale of delinquent realty. Council may require real estate or any interest therein in the city delinquent for the nonpayment of taxes to be sold for such taxes with interest thereon and such percentum as they may prescribe for expenses of collection as they deem proper, and they may regulate the terms on which real estate so delinquent may be sold. All city taxes shall be due and payable as provided by council in a proper ordinance.

E.

Duty of city treasurer as to delinquent realty. The city treasurer shall make a report to the Chief financial officer by July 1 of each year as to all real estate in the city delinquent for nonpayment of real estate taxes assessed thereon for the next preceding year and the chief financial officer shall check the same and transmit it to the city manager. The city treasurer shall also provide a copy of the list transmitted to the chief financial officer to city council on July 1 of each year.

F.

Duty of commissioner of revenue upon ascertaining property, etc., has not been properly assessed. If the commissioner of revenue ascertains that any person or any real or personal property or income or salary has not been assessed for city taxation for any year for which it should have been taxed or that the same has been assessed at less than the law required for any year or the taxes thereon for any cause have not realized, it shall be the duty of the commissioner to list the same and assess city taxes thereon at the rate prescribed for that year adding thereto interest at the rate set by state law. Where the same was not assessed through no fault of the person charged with the taxes, no interest or penalty shall be charged.

G.

Applicability. All the provisions of this section shall be applicable to the assessment and collection of all local taxes.

H.

Distress of goods and chattels, payment by tenants or fiduciaries. All goods and chattels of any person against whom taxes for the city are assessed may be distrained and sold for such taxes when due and unpaid in the same manner and to the same extent that goods and chattels may be distrained and sold for state taxes. The tenant who pays or from whom payment is obtained, by distress or otherwise, of taxes or levies due the city by person [sic] under whom he holds shall have credit for the same against the rents he may owe, except when the tenant is bound to pay such taxes or levies by an express contract with such person. Where taxes or levies are paid to the city by any fiduciary on any estate in lands, such taxes and levies shall be reimbursed to him out of the same estate.

(Ord. No. 14.20, 11-25-14)

(Ord. No. 14.20, 11-25-14)