CODE OF VIRGINIA

PAYMENT OF ADMINISTRATIVE COSTS, ETC (§ 58.1-3958)

The governing body of any county, city or town may impose, upon each person
chargeable with delinquent taxes or other delinquent charges, fees 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 taxes or other charges so
collected. The administrative costs shall be in addition to all penalties and
interest, and shall not exceed $ 30 for taxes or other charges collected
subsequent to 30 or more days after notice of delinquent taxes or charges
pursuant to § 58.1-3919 but prior to the taking of any judgment with respect to
such delinquent taxes or charges, and $ 35 for taxes or other charges collected
subsequent to judgment. If the collection activity is to collect on a nuisance
abatement lien, the fee for administrative costs shall be $ 150 or 25 percent of
the cost, whichever is less; however, in no event shall the fee be less than $
25.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, provided that nothing in this paragraph shall
be construed to preclude the assessment or refund, following the final
determination of such appeal, of such interest as otherwise may be provided by
general law as to that portion of a tax bill that has remained unpaid or was
overpaid during the pendency of such appeal and is determined in such appeal to
be properly due and owing.

HISTORY: Code 1950, § 58-1020.1; 1982, c. 620; 1984, c. 675; 1991, c. 271;
1994, c. 932; 1995, c. 395; 1997, c. 496; 1998, c. 648; 1999, c. 389; 2000, cc.
389, 453; 2003, c. 170.