19911126 1991-31ORDINANCE NO. 1991- 31
AN ORDINANCE AMENDING SECTIONS 8-2(c)
AND 8-3(d), ARTICLE I, CHAPTER 8, OF
THE CODE OF THE CITY OF FAIRFAX,
VIRGINIA, PERTAINING TO WAIVER OF
INTERESTAND PENALTY FOR LATE FILING
AND/OR LATE PAYMENT OF REAL ESTATE
AND PERSONAL PROPERTY TAXES.
BE IT ORDAINED, by the City Council of the City of Fairfax,
Virginia, that Sections 8-2(c) and 8-3(d), Article I, Chapter 8,
of the Code of the City of Fairfax, Virginia, are hereby amended
in their entirety to read as follows:
Section 8-2.
Due date of real estate taxes; when same deemed
delinquent; penalty for failure to pay taxes when
due; interest.
(c) The city treasurer may waive any of the late payment
penalties and interest described in subsection (b) above, when, in
the city treasurer's judgment, the failure to pay the tax was not
in any way the fault of the taxpayer, or was the fault of the
treasurer. The failure to file a return or to pay a tax due to a
medically determinable physical or mental impairment on the date
on the return or tax is due shall be presumptive proof of lack of
fault on the taxpayer's part, provided the return is filed or the
taxes are paid within thirty days of the due date; however, this
provision shall not apply if there is a committee, legal guardian
or other fiduciary handlinq the individual's affairs. A request
for such a waiver may not be considered unless it is in writing.
Upon written request for such waiver, the treasurer shall make and
retain for three (3) years a written determination of that request.
Section 8-3.
Due date of personal property taxes; penalty for
failure to pay taxes when due; interest.
(d) The commissioner of revenue may waive the late filing
penalty described in subsection (a) above and the city treasurer
may waive the late payment penalty described in subsection (a)
above and the interest described in subsection (b) above, when in
the judgment of the commissioner of revenue the failure to file the
return or when in the judgment of the city treasurer the failure
to pay the tax was not in any way the fault of the taxpayer or was
the fault of the commissioner of revenue or the treasurer, as the
case may be. The failure to file a return or to pay a tax due to
a medically determinable physical or mental impairment on the date
the return or tax is due shall be presumptive proof of lack of
fault on the taxpayer's part, provided the return is filed or the
taxes are paid within thirty days of the due date; however, this
provision shall not apply if there is a committee, legal guardian
or other fiduciary handling the individual's affairs.
1991-31 -2
BE IT FURTHER ORDAINED that the remaining subsections of the
sections hereby amended shall continue to read as previously
enacted.
This ordinance shall become effective as provided by law.
INTRODUCED:
November 12, 1991
PUBLIC HEARING:
November 26, 1991
ADOPTED:
November 26, 1991
ATTEST:
--City d/erk