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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (1988) BY AMENDING SECTIONS 35-2(a) AND <br />(b), 35-3, AND 35-6 THEREOF, PERTAINING TO TAXATION. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Sections 35-2(a) and (b), 35-3, and 35-6 of the <br />Code of the City of Portsmouth, Virginia, be amended and <br />reordained to read as follows: <br /> <br />Sec. 35-2. Due date; penalty and administrative costs for <br />delinquencies-Real estate taxes. <br /> <br />(a) City taxes for each fiscal year shall be due and <br />payable during the year for which the same are assessed in four <br />(4) equal monthly installments, as follows: One-fourth thereof <br />on September thirtieth, one-fourth thereof on December <br />thirty-first, one fourth thereof on March thirty-first and one <br />fourth thereof on June thirtieth of such year. <br /> <br /> (b) Notwithstanding subsection (a) of this section, city <br />Taxes on real estate payable by persons qualifying, as elderly <br />or disabled people for the exemption of real estate taxes <br />provided in division 2 and division 2.1 of article IV of this <br />chapter, shall be due and payable for each fiscal year <br />hereafter during the year for which the same are assessed ih <br />four (4) equal installments, as follows: One-fourth thereof on <br />October fifth, one-fourth thereof~.on January fifth, one-fourth <br />on April fifth and one fourth thereof on June thirtieth. <br /> <br />Sec. 35-3. Same-Taxes on personal property and machinery <br /> and tools. <br /> <br /> (a) City taxes on personal property, except as provided <br />under Section 35-9 of this Code, and machinery and tools shall <br />be paid on or before the fifth day of June of the year in which <br />such taxes are assessed. <br /> <br />Sec. 35-6. Notice to taxpayers as to due date and penalty. <br /> <br /> The City Treasurer shall, except as provided under Section <br />35-9 of this Code, at least fifteen (15) days prior to the time <br />any city taxes or installments thereon are due, give public <br />notice by advertisement in a daily newspaper of general <br />circulation in the city of the due date for such taxes and the <br />penalties for failure to pay the same when due. <br /> <br /> <br />