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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA, 1988, BY ADDING THERETO, SECTION 35-3 <br />(e}, PERTAINING TO TAXES ON PERSONAL PROPERTY, MACHINERY AND <br />TOOLS. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Chapter 35 of the Code of the City of Portsmouth, <br />Virginia, 1988, be amended by adding thereto Section 35-3 (e) <br />to be ordained and read as followings: <br /> <br />Section 35-3. The same - Taxes on personal property, machinery <br />andtools. <br /> <br /> (e) In the instance that the City Treasurer or <br />Delinquent Tax Collector collects any tax owed to the City as a <br />consequence of an action by an agency of the Commonwealth of <br />Virginia pursuant to any program authorized by the Code of <br />Virginia, any fee(s) that such agency is allowed to charge the <br />City or the taxpayer, pursuant to the Code of Virginia for the <br />agency's participation in such program may be billed and <br />collected from the taxpayer by the City Treasurer, or <br />Delinquent Tax Collector. <br /> <br /> 2. That this ordinance shall take effect on the date of <br />its adoption. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia, at a meeting held on February 22, 1994. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />