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2003 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3958 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3958. Payment of administrative costs, etc.
The governing body of any county, city or town may impose, upon each person
chargeable with delinquent taxes or other delinquent charges, fees to cover the
administrative costs and reasonable attorney's or collection agency's fees
actually contracted for. The attorney's or collection agency's fees shall not
exceed twenty 20 percent of the taxes or other charges so collected. The
administrative costs shall be in addition to all penalties and interest, and shall
not exceed twenty dollars $30 for taxes or other charges collected
subsequent to the filing of a warrant or other appropriate legal document but
prior to judgment 30 or more days after notice of delinquent taxes or charges
pursuant to § 58.1-3919 but prior to the taking of any judgment with respect to
such delinquent taxes or charges, and twenty-five dollars $35 for taxes or
other charges collected subsequent to judgment. If the collection activity is to collect on a nuisance
abatement lien, the fee for administrative costs shall be $150 or twenty-five
25 percent of the cost, whichever is less; however, in no event shall the
fee be less than twenty-five dollars $25.
No tax assessment or tax bill shall be deemed delinquent and subject to the
collection procedures prescribed herein during the pendency of any
administrative appeal under § 58.1-3980, so long as the appeal is filed within
ninety 90 days of the date of the assessment, and for thirty 30 days after
the date of the final determination of the appeal, provided that nothing in
this paragraph shall be construed to preclude the assessment or refund,
following the final determination of such appeal, of such interest as otherwise
may be provided by general law as to that portion of a tax bill which that has
remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal
to be properly due and owing.
2. That the provisions of this act shall apply to delinquent taxes or other delinquent charges collected on or after July 1, 2003.