Article II – Administration
CHAPTER 58 – Taxation
DIVISION 1. – GENERALLY
Secs. 58-31—58-50. – Reserved.
DIVISION 2. – COLLECTION PROCEDURES, INTEREST AND PENALTIES
Sec. 58-51. – Receipt of local taxes, levies.
With the exception of real estate taxes on property within Orange County’s territorial boundaries, pursuant to the Code of Virginia, § 58.1-3913, the treasurer shall commence to receive local taxes and levies as soon as he receives copies of the commissioner’s books and continue to receive them up to and including December 5 of each year.
Real estate taxes on property within Orange County’s territorial boundaries shall be due and payable to Orange County in two equal installments, the first installment to be paid no later than June 5 of each year and the second installment to be paid no later than December 5 of each year. The county treasurer shall give a notice to all taxpayers at least 14 days prior to June 5 of each year, that real estate taxes are due and payable.
Any payment received shall be credited first against the most delinquent local account, the collection of which is not subject to a defense of any applicable statute of limitations. Delinquent local accounts which have been recorded in the office of the clerk of the county circuit court shall not be considered as accounts in the hands of the treasurer for collection, and the treasurer shall not be required to credit payments first against the delinquent accounts recorded in the clerk’s office.
(Ord. of 2-8-1983; Ord. of 5-13-2003)
Sec. 58-52. – Interest on delinquent taxes.
Pursuant to Code of Virginia, § 58.1-3916, interest at the rate of ten percent per annum from the first day following the date such tax is due shall be collected upon the principal and penalties of all such taxes and levies remaining unpaid, which penalty and interest shall be collected and accounted for by the treasurer along with the principal sum.
(Ord. of 8-14-1979)
Sec. 58-53. – Penalty for nonpayment of taxes.
(a) Pursuant to the authority of Code of Virginia, § 58.1-3916, there is imposed a penalty for failure to pay county real estate, tangible personal property, and machinery and tools and merchants’ capital taxes when due. Such penalty shall be in the amount of ten percent of the tax past due on such property; the penalty shall in no case exceed the amount of the tax assessable. Said penalty shall be assessed on the day after the tax, or an installment thereof, is due and when so assessed shall become a part of the tax
(b) The penalty shall not be imposed for any assessment made later than two weeks prior to the day on which taxes are due, if such assessment is made thereafter through the fault of a local official, and if such assessment is paid within two weeks after the notice is mailed.
(c) The penalty shall not be imposed if such failure to pay 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 pay the tax due to a medically determinable physical or mental impairment on the date the tax is due shall be presumptive proof of lack of fault on the taxpayer’s part provided the tax is paid within 30 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. The treasurer shall make determinations of fault relating to failure to pay a tax.
(Ord. of 6-10-1997(2)) (Ord. 130709-PH1 amending §a).
Sec. 58-54. – Filing of returns.
(a) Returns for tangible personal property, business tangible personal property, machinery and tools, or merchant’s capital with a situs in the county as of January 1, shall be filed with the commissioner of the revenue no later than May 1 of the tax year in accordance with the following provisions:
(1) Tangible personal property, machinery and tools, and merchant’s capital with a situs in the County as of January 1 shall be filed with the commissioner of the revenue no later than May 1 of the tax year, with the exception of motor vehicles, trailers, semi- trailers, boats, or watercraft for which a return has previously been filed.
(2) Notwithstanding the provisions of this section, any person who has previously filed a property return on any motor vehicle, trailer, semi-trailers, boat or watercraft, for which there has been no change in situs or status as hereinafter set forth in this section, shall not be required to file another personal property tax return on such property. The assessment and taxation of property shall be based on the most recent tax return previously filed with the County.
(3) Furthermore, a taxpayer who failed to file a personal property tax return on such property in any previous tax year, but who pays a personal property tax for such tax year based on information supplied to the taxpayer by the commissioner of the revenue, shall be deemed for purpose of this paragraph to have filed a return on such property for subsequent tax years.
(b) Notwithstanding the foregoing, the commissioner of the revenue, at his/her option, may waive the requirement for the filing of tax returns for motor vehicles, trailers, semi-trailers, or boats and pursuant to Code of Virginia sections 58.1-3518.1 and 58.1-3519 and assess such property based upon information received from the Virginia Department of Motor Vehicles, the Virginia Department of Game and Inland Fisheries, or other public agency or private entity required by law to report the presence of such property within the county, and the tax shall be assessed and levied on such information.
(Ord. of 06-14-2016)
Sec. 58-55. – Fee to cover cost of collection of delinquent taxes.
A fee is imposed on delinquent taxpayers 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 20 percent of the delinquent tax bill associated with the collection of delinquent taxes. Such administrative costs shall be in addition to all penalties and interest, and be the amount permitted in Va. Code §58.1-3958.
Sec. 58-56. – Payment of taxes by credit card.
Pursuant to the authority of Code of Virginia, §2.2-614.1, the treasurer may accept payment of local taxes, fees, and charges by use of a credit card. The treasurer may levy a service charge not to exceed the actual fee charged to Orange County by the bank or financial institution processing the payment.
Sec. 58-57. – Local motor vehicle license plate tax.
There is hereby imposed a local motor vehicle license plate tax in the amount of $100.00 annually, upon the owners of motor vehicles that do not display current license plates pursuant to Va. Code §15.2-973 and subject to the following:
(a) The tax authorized shall be assessed, billed, and collected under the same schedule and using the same process as the assessment and billing of personal property taxes; except that, the license tax authorized by this section shall be a flat tax, not otherwise subject to proration. The entire $100.00 flat tax shall be charged for any year, or for any part of a year, in which the vehicle has been determined to have taxable situs in Orange County and in which the vehicle does not otherwise display required Virginia license plates in accordance with Title 46.2 of the Code of Virginia. No refund or proration of this tax shall occur in the year in which a vehicle comes into compliance and first registers the vehicle with the Virginia Department of Motor Vehicles and displays a current Virginia license plate.
(b) The local motor vehicle license plate tax authorized under this section shall not be applicable to vehicles exempted from the requirements of displaying such license plates under the provisions of Article 6, Chapter 6, Virginia Code § 46.2-662 et seq., as amended, including any vehicle owned by a member of the armed forces on active duty. The license plate tax exemption for a member of the armed forces shall apply whether the vehicle is owned individually by the member of the armed forces or owned jointly with a non-military spouse. This exemption shall not apply to vehicles leased by members of the armed forces, and this exemption shall in no way impair the imposition of personal property taxes as may be otherwise applicable under the Orange County Code.
(Ordinance of 02-24-2015)
Sec. 58-58. – Penalty
Pursuant to Section 46.2-662 of the Code of Virginia, there shall be imposed a penalty in the amount of $250.00 upon a resident owner for each motor vehicle that, following the end of the first thirty (30) days of residency in the Commonwealth, is required to be registered in Virginia but which has not been so registered.
Each penalty levied pursuant to this section shall be in addition to the $100.00 local motor vehicle license plate tax imposed under Section 58-40. The combined license plate tax plus penalty shall amount to $350.00.
The Commissioner of the Revenue, may waive the penalty authorized by this section if the failure to properly display Virginia license plates was not the fault of the taxpayer.
(Ordinance of 02-24-2015)
Secs. 58-57—58-69. – Reserved.
DIVISION 3. – SUPPLEMENTAL ASSESSMENT OF PROPERTY SUBSTANTIALLY COMPLETED
Sec. 58-70. – Supplemental assessments authorized.
All new buildings substantially completed or fit for use and occupancy prior to November 1 of the year of completion shall be assessed when so completed or fit for use and occupancy, and the commissioner of the revenue shall enter in the books the fair market value of such building. No partial assessment as provided herein shall become effective until information as to the date and amount of such assessment is recorded in the treasurer’s office and made available for public inspection. Supplemental assessment bills of less than $20.00 will be added to the next bill for the property.
(Res. of 1-13-2009)
Sec. 58-71. – Method of calculation.
The total tax on any such new building for that year shall be the sum of (i) the tax upon the assessment of the completed building, computed according to the ratio which the portion of the year such building is substantially completed or fit for use and occupancy bears to the entire year, and (ii) the tax upon the assessment of such new building as it existed on January 1 of that assessment year, computed according to the ratio which the portion of the year such building was not substantially complete or fit for use and occupancy bears to the entire year. With respect to any assessment made under this section after September 1 of any year, the penalty for nonpayment by December 5 shall be extended to February 5 of the succeeding year.
(Res. of 1-13-2009)
Sec. 58-72. – How notice given.
Whenever there is a supplemental assessment of real estate, the commissioner of revenue shall give notice of the supplemental assessment directly to each property owner, as shown by the land book. Such notice shall be sent by U.S. mail, first-class postage prepaid, at least 15 days prior to the date of a hearing to protest such change, to the address of the property owner as shown on such land books.
(Res. of 1-13-2009)
Sec. 58-73. – Contents of notice.
Every notice shall show the district, if any, in which the real estate is located, the amount and the new and immediately prior appraised value of land, the new and immediately prior appraised value of improvements, and the new and immediately prior assessed value of each if different from the appraised value. It shall further set out the time and place at which persons may appear before the officers making such reassessment or change and present objections thereto.
(Res. of 1-13-2009)
Sec. 58-74. – Duty to forward notice; civil penalties.
Any person other than the owner who receives such reassessment notice, shall transmit the notice to such owner, at his last known address, immediately on receipt thereof, and shall be liable to such owner in an action at law for liquidated damages in the amount of $25.00, in the event of a failure to so transmit the notice. Mailing such notice to the last known address of the property owner shall be deemed to satisfy the requirements of this section. Notwithstanding the provisions of this section, if the address of the taxpayer as shown on the tax record is in care of a lender, the lender shall upon request furnish the county a list of such property owners, together with their current addresses as they appear on the books of the lender, or the parties may by agreement permit the lender to forward such notices to the property owner, with the cost of postage to be paid by the county.
(Res. of 1-13-2009)
Secs. 58-75—58-85. – Reserved.