1998 Ordinances - Laserfiche WebLink

Home Browse Search

Sec. 35-5. Payment of delinquent real estate taxes first; disposition of monies tendered as current tax payments. (a) Whenever taxes on a parcel or real property are delinquent or past due, such taxes shall be paid and applied to the first or oldest tax recorded. A taxpayer offering to pay taxes on the parcel of real estate shall be directed by the city treasurer to pay first all delinquent taxes and then such current taxes as are due or past due. Where a taxpayer submits monies designated for payment of current taxes on a specific parcel of land which is subject to delinquent taxes, the treasurer shall, notwithstanding the taxpayer's instructions to the contrary, cause the payment to be applied to the first or oldest delinquent taxes. This application of funds shall be made in all cases, except as provided in subsection (b), regardless of whether the taxpayer tendered the payment with or without the knowledge of the provisions of this section. Where funds are diverted and applied to delinquent taxes, the treasurer shall promptly give notice to the taxpayer of such application; provided, however, that the failure to give such notice shall not invalidate such application or relieve the taxpayer of the obligation to pay those taxes from which the original payment was diverted. Sec. 35-74. Release of tax lien on portion of real estate. In the event that a purchaser acquires a portion of a tract of real estate, the purchaser may request the city assessor to determine the amount of any delinquent tax or assessment that is properly chargeable against such portion of the real estate. The city assessor shall determine the amount of tax or assessment due on such real estate. The city treasurer shall release such portion of real estate from any lien for delinquent taxes or assessments upon receipt of payment of the total amount of taxes, including penalty and interest, and assessments which may be determined to be due on such portion of the real estate; provided, however, the city hereby expressly retains its lien for delinquent taxes, including penalty and interest, and current assessments on that portion of the property which remains unsold, until such time as the taxes, penalty and interest and current assessments are paid in full. 2. That Article II of Chapter 35 of the Code of the City of Portsmouth, Virginia (!988), including Sections 35-31 through 35-39 thereof, be repealed.