2009-04.1ORDINANCE NO. 2009-04.1
AN ORDINANCE AMENDING AND READOPTING CHAPTER 90, ARTICLE II,
DIVISION 1, SECTION 90-31, AND CHAPTER 90, ARTICLE XI, SECTION 90-440
OF THE CODE OF THE CITY OF FAIRFAX, VIRGINIA, PERTAINING TO THE
DUE DATE OF REAL ESTATE TAXES AND THE FAIRFAX BOULEVARD
BUSINESS IMPROVEMENT DISTRICT TAX
BE IT ORDAINED, by the City Council of the City of Fairfax, Virginia, that Chapter 90,
Article II, Division 1, Section 90-31 of the Code of the City of Fairfax, Virginia, is hereby
amended and readopted in its entirety as follows:
Sec. 90-31. Due date of real estate taxes; when same deemed delinquent; penalty for
failure to pay taxes when due; interest.
(a) All taxes assessed on real estate in the city shall be due and payable to the city
treasurer, without discount, on or before June 21 of the year in which assessed, but may be
paid in two equal installments the first to be paid not later than June 21 and the last
installment not later than December 5, but if the first installment of such real estate tax is not
paid on or before June 21, the amount of such installment shall be delinquent as of that date,
and if the second installment is not paid on or before December 5, the amount of such second
installment shall be delinquent as of that date.
(b) Penalties and interest.
(1) Penalties. To all real estate taxes that may be delinquent, there shall be
added as of the date of delinquency and collected as a part thereof a penalty as
follows: On the first one-half installment, a penalty of ten percent or the sum of
$10.00, whichever shall be the greater, if not paid on or before June 21, and on the
second one-half installment, a penalty of ten percent or the sum of $10.00, whichever
shall be the greater, if not paid on or before December 5.
(2) Interest. In addition to such penalties, interest shall be imposed on such
delinquent taxes including penalties from the first day following the day such taxes are
due. The rate of interest of delinquent taxes shall be as follows: Ten percent during the
first year of delinquency; and thereafter at the rate of interest established from time to
time pursuant to section 6621 of the Internal Revenue Code of 1954.
(c) Penalty and interest for failure to file a return or to pay a tax shall not be imposed
if such failure was not the fault of the taxpayer, or was the fault of the commissioner of the
revenue, or the treasurer, as the case may be. The failure to file a return or to pay a tax due to
the death of the taxpayer or 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 30 days of the due date; however, if
there is a committee, legal guardian, conservator or other fiduciary handling the individual's
affairs, such return shall be filed or such taxes paid within 120 days after the fiduciary
qualifies or begins to act on behalf of the taxpayer. Interest on such taxes shall accrue until
paid in full. Any such fiduciary shall, on behalf of the taxpayer, by the due date, file any
required returns and pay any taxes which come due after the 120-day period. The treasurer
shall make determinations of fault relating exclusively to failure to pay a tax, and the
commissioner of the revenue shall make determinations of fault relating exclusively to failure
to file a return. In jurisdictions not having a treasurer or commissioner of the revenue, the
governing body may delegate to the appropriate local tax officials the responsibility to make
the determination of fault.
(d) Reserved.
BE IT FURTHER ORDAINED, by the City Council of the City of Fairfax, Virginia, that
Chapter 90, Article XI, Section 90-440 of the Code of the City of Fairfax, Virginia, is hereby
amended and readopted in its entirety as follows:
Sec. 90-440. Miscellaneous.
(a) Within the Fairfax Boulevard BID, the city shall have all those powers and duties
with respect to service districts as permissible by law, including but not limited to, the power
to contract with any person, firm or corporation to provide additional governmental services
in the Fairfax Boulevard BID.
(b) The Fairfax Boulevard BID shall expire on June 30, 2010, and shall require
council reauthorization with the exception that all delinquent taxes owed to the city as a result
of said Fairfax Boulevard BID shall continue to be due to, and collectible by the city and that
all applicable penalties and interest shall apply.
(c) No fewer than 180 days prior to the expiration of the Fairfax Boulevard BID, the
City Council of the City of Fairfax shall initiate a review of the Fairfax Boulevard BID. Based
on the findings of said review, the city shall decide whether to continue this Fairfax
Boulevard BID.
(d) Taxes levied under Section 90-436 shall be due and payable on June 21 and
December 5 of each calendar year.
(e) The Fairfax Boulevard BID shall have a board of directors comprised of 19
members. The city council shall appoint the chairman and initial members of the board of
directors. Subsequently, the chairman and board of directors shall be selected as provided by
the BID bylaws.
This ordinance shall become effective as provided by law.
INTRODUCED: February 10, 2009
PUBLIC HEARING: February 24, 2009
ENACTED: February 24, 2009
ayor
z ~ zo v
Date
ATTEST:
City Cler
Vote
Councilwoman Cross Aye
Councilman Drummond Aye
Councilman Greenfield Absent
Councilman Meyer Aye
Councilman Rasmussen Aye
Councilman Stombres Nay