1974 Ordinances - Laserfiche WebLink

Home Browse Search

AH ORDINANCE TO A~ND THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1973, BY ADDING SECTION 11-73.1 THERETO PERTAINING TO THE PROPER DISPOSITION OF MOI'~IES TENDERED IN PA~4ENT OF TAXES, AND A~'~NDING SECTION 35-39 THEREOF PERTAINING TO APPLICATION OF PAYMENTS ~-~DE TO THE COLLECTOR OF DELINQUENT TAXES. Be it ordained by the Council of the City of Portsmouth, Virginia: 1. That the Code of the City of Portsmouth, Virginia, 1973, be amended by adding thereto Section 11-73..~, such new section to read as follows: Section 11-73.1. Payment of delinquent taxes first; disr position of monmes tendered as current tax payments. (a) Whenever taxes on a parcel of 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 or her deputy to pay first all delinquent taxes as shown by the records of the delinquent tax collector and then such current taxes as are due or past due. Where a taxpayer submits monies designated for payment of current taxes on a speci- fic parcel of land which is subject to delinquent taxes, the treasurer or her deputy 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 ~ 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 delinqnent taxes, the treasurer shall promptly give notice to the taxpayer of such application; provided, however, that the failure to give such notice shall not znvalidate such application nor relieve the taxpayer of the obli- gation to pay those taxes from which the original payment was diverted. (b) The foregoing provisions to the contrary notwith- standing, no payments shall be applied to any delinquent taxes where such taxes have not been assessed in the name of the tax- payer remitting payment. %~ere a payment is tendered for taxes owed mn respect of one parcel of land, such payment shall not be applied to any taxes which are attributable to a parcel of land separately assessed by the city assessor.