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AN ORDINANCE TO AMEND SECTION 35-2(b) OF CHAPTER 35 OF THE CODE <br />OF THE CITY OF PORTSMOUTH, VIRGINIA (19881, PERTAINING TO <br />TAXATION. <br /> <br /> BE IT ORDAINED by the Council of theiCity of Portsmouth, <br />Virginia: ~ <br /> <br /> 1. That Section 35-2(b) of the Code of the City of <br />Portsmouth, Virginia (1988), be amended a~d reordained to read <br />as follows: <br /> <br />Sec. 35-2. Due date; penalty and administrative <br /> costs for delinquencies-Real e~tate taxes. <br /> <br /> (b) Notwithstanding subsection (a) Of this section, city <br />taxes on real estate payable by persons q~alifying as elderly <br />or disabled people for the exemption of rsal estate taxes <br />provided in division 2 and division 2.1 of article IV of this <br />chapter, shall be due and payable for eac~ fiscal year <br />hereafter during the year for which the same are assessed in <br />four (4) equal installments, as follows: !One-fourth thereof on <br />October fifth, one-fourth thereof on JanuAry fifth, one-fourth <br />thereof on April fifth and one-fourth on June fifth of each <br />year. <br /> <br /> 2. That this ordinance shall take e~fect 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 August 23,11994. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />