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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1988, BY AMENDING SECTIONS 35-2(d), 35-3(d), 35+9(b) AND 35-406, AND BY ADDING THERETO SECTIONS 35-9(g), 35~371, 35-384, 35-418, 35-441, 35-450, 35-500 AND 35-504, THEREOF, PERTAINING TO TAXES. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That Section 35-2(d) of the Code of the City of' Portsmouth, Virginia, 1988, be amended to read as follows: Section 35-2. Due date; penalty and administrative costs for delinquencies - Real estate taxes. (d) There is hereby imposed a fee to cover the administrative costs associated with the collection of delinquent taxes. Such fee shall be in addition to all penalties and interest and shall be twenty dollars ($20.00) for taxes collected subsequent to the filing of a warrant or other appropriate legal document, but prior to judgment, and twenty-five dollars ($25.00) for taxes collected subsequent to judgment. 2. That Section 35-3(d) of the Code of the City of Portsmouth, Virginia, 1988, be amended to read as follows: Section 35-3. Same-Taxes on personal property and machinery and tools. (d) There is hereby imposed a fee to cover the administrative costs associated with the collection of delinquent taxes. Such fee shall be in addition to all penalties and interest and shall be twenty dollars ($20.00) for taxes collected subsequent to the filing of a warrant or other appropriate legal document, but prior to judgment, and twenty-five dollars ($25.00) for taxes collected subsequent to judgment. 3. That Section 35-9[b) of the Code of the City of Portsmouth, Virginia, 1988, be amended to read as follows: Section 35-9. Proration of tax on motor vehicles, trailers and boats.