GOVERNOR'S RECOMMENDATION

1. Page 1, enrolled, § 15.1-321

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all of the fourth paragraph

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Such fees, rents and charges and interest thereon may be recovered by the county, city or town by action at law or suit in equity and shall constitute a lien against the property, ranking on a parity with liens for unpaid taxes. Such amounts, plus reasonable attorney's or collection agency's fees which shall not exceed twenty percent of the delinquent tax bill, may be recovered by the county, city or town by action at law or suit in equity.

2. Page 2, enrolled, § 58.1-1803

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all of subsection C

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C. The Tax Commissioner shall add to an outstanding assessment an amount equal to the compensation, including costs and expenses, to be paid to a collector or collection agency authorized in this section. In cases where collection is made by action at law or suit in equity, such costs and expenses shall include litigation expenses and attorney's fees. Such addition shall not exceed twenty percent of the outstanding assessment.

3. Page 2, enrolled, § 58.1-3916, line 12, after nonpayment.

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In no event shall attorney's fees be added to the delinquency unless the collections matter was in a litigation status. Furthermore, the portion of the delinquency attributable to the addition of attorney's fees shall not constitute a lien against property unless § 8.01-458 is applicable.

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Attorney's fees shall be added only if such delinquency is collected by action at law or suit in equity.

4. Page 2, enrolled, § 58.1-3916, after the first paragraph

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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 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal.

5. Page 3, enrolled, § 58.1-3958, line 8, after judgment.

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In no event shall attorney's fees be added to the delinquency unless the collections matter was in a litigation status. Furthermore, the portion of the delinquency attributable to the addition of attorney's fees shall not constitute a lien against property unless § 8.01-458 is applicable.

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Attorney's fees shall be added only if such delinquency is collected by action at law or suit in equity.

6. Page 3, enrolled, § 58.1-3958, at the end of section

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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 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal.