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Sec. 1-14. Delinquent taxes and charges; administrative costs, etc. <br /> <br /> Any provision of this Code notwithstanding there is hereby imposed upon each <br />person chargeable with delinquent taxes or other delinquent charges, fees to cover the <br />administrative costs and reasonable attorney's or collection agency's fees actually <br />contracted for. The attorney's or collection fees shall not exceed 20 percent of the taxes <br />or other charges so collected. The administrative costs shall be in addition to ail other <br />penalties and interest, and shail be $30.00 for taxes or other charges collected subsequent <br />to thirty or more days after notice of delinquent taxes or charges pursuant to section 58.1- <br />3919 of the Code of Virginia but prior to the taking of any judgment with respect to such <br />delinquent taxes or charges, and $35.00 for taxes or other charges collected subsequent to <br />judgment. If the collection activity is to collect on a nuisance abatement lien, the fee for <br />administrative costs shail be $150.00 or 25 percent of the costs, whichever is less; <br />however, in no event shall the fee be less than $25.00. <br /> <br /> /No tax assessment or tax bill shall be deemed delinquent and subject to the <br />collection procedures prescribed in the Code of Virginia during the pendency of any <br />administrative appeal under Section 58.1-3980 thereof, so long as the appeal is filed <br />within ninety days of the date of the assessment, and thirty days after the date of the final <br />determination of the appeai, provided that nothing herein shall be construed to preclude <br />the assessment or refund, following the final determination of such appeal, of such <br />interest as otherwise may be provided by general law as to that portion of a tax bill that <br />has remained unpaid or was overpaid during the pendency of such appeal and is <br />determined in such appeal to be properly due and owing. <br /> <br />3. That this ordinance shall take effect on the date of its adoption. <br /> <br /> ADOPTED by the Council of the City of Portsmouth, Virgmia, at a meeting held <br />on July 22, 2003. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />