CODE OF VIRGINIA

CERTAIN COUNTIES, CITIES AND TOWNS MAY PROVIDE BILLING ALTERNATIVES (§
58.1-3916.02)

Notwithstanding the provisions contained in §§ 58.1-3518, 58.1-3900,
58.1-3913, 58.1-3915, 58.1-3916, and 58.1-3918, the governing body of Prince
William County may provide by ordinance for alternative due dates for the
payment of real estate taxes for real estate owned and occupied as the sole
dwelling of anyone at least 65 years of age or anyone found to be permanently or
totally disabled as defined in § 58.1-3217. In addition, the governing body may
limit the use of such alternative due dates to persons qualifying under Prince
William County’s real estate tax exemption, tax deferral, or combination
program of exemptions and deferrals adopted under the authority of Article 2 (§
58.1-3210 et seq.) of Chapter 32 of this title.Such ordinance may provide for
monthly, bimonthly, quarterly, or semiannual installments, and may further
provide that late payment penalties and interest shall accrue if each
installment is not timely made. Should Prince William County adopt monthly,
bimonthly, or quarterly due dates, said due dates may extend into the subsequent
tax year, but shall not exceed more than 180 days from the first day of the
subsequent tax year.

HISTORY: 2004, c. 548.