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<br />Sec. 105. Treasurer—power of levy, distress, etc.
<br />For the purpose of collecting taxes, assessments and other dues
<br />to the City the Treasurer shall have the rights of distress, levy,
<br />lease and garnishment as provided by the State law. All prop-
<br />erty subject to levy to satisfy taxes due to the State may be taken
<br />to satisfy taxes due to the City.
<br />When it becomes necessary for the Treasurer to levy or dis-
<br />train upon the property of any delinquent taxpayer, the same
<br />shall be sold at public auction (unless the claim is satisfied prior
<br />to sale) on the premises of said tax payer, or at such public place
<br />as the Treasurer may deem best to secure a fair price for such
<br />property. From the proceeds of such sale he shall satisfy the tax
<br />due the City and all costs of collection and shall pay the residue
<br />over to the said delinquent tax payer, taking his receipt therefor.
<br />Sec. 106. Treasurer—tax tickets.
<br />It shall be the duty of the Treasurer to make off from the
<br />books of the Commissioner of Revenue, for each tax payer shown
<br />therein a tax ticket according to forms prescribed by the State
<br />Department of Taxation. Upon collecting such tax he shall de-
<br />liver to the tax payer such tax ticket showing plainly the date of
<br />payment.
<br />42 CHARLOTTESVILLE CITY CODE
<br />Sec. 107. Treasurer—to mail bills to tax payers.
<br />The Treasurer shall as soon as may be possible in each year,
<br />not later than December first, send by United States mail to each
<br />tax payer assessed with as much as five dollars in taxes for that
<br />year, as shown by books in his office, a bill or bills for such taxes
<br />in the form prescribed by the State Department of Taxation.
<br />Sec. 108. Treasurer — when to receive taxes — when
<br />penalty attaches—to call on each tax payer—when
<br />he may distrain.
<br />The Treasurer shall commence to receive taxes as soon as he
<br />receives copies of the Commissioner's book and to continue to re-
<br />ceive the same up to and including the fifth day of December of
<br />each year.
<br />Any person failing to pay taxes on or before the fifth day of
<br />December shall incur a penalty thereon of five percentum, which
<br />shall be added to the amount of taxes due f rom such tax payer,
<br />which, when collected by the Treasurer, shall be accounted for in
<br />his settlements.
<br />It shall be the duty of the Treasurer after the fifth day of De-
<br />cember to call upon each person chargeable with taxes who has
<br />not paid the same prior to that time, or upon the agent, if any, of
<br />such person resident within the City for the payment therepf ;
<br />and upon failure or refusal of such person or agent to pay the
<br />same, he shall proceed to collect them by distress or otherwise.
<br />Should it come to the knowledge of the Treasurer that any
<br />such person or persons owing such taxes is moving or contem-
<br />plates moving from the City prior to the fifth day of December,
<br />he shall have the power to collect the same by distress or other-
<br />wise at any time after such bills shall have come into his hands.
<br />Sec. 109. Treasurer—additional penalty of five per cen-
<br />tum to be paid on all taxes after June fifteenth of
<br />the year next succeeding that in which they were
<br />assessed—interest.
<br />An additional penalty of five percentum shall be collected upon
<br />all taxes which may have heretofore not been paid or may here-
<br />after remain unpaid, after the fifteenth day of June in the year
<br />next succeeding that in which such taxes have been or may have
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<br />GENERAL ORDINANCES 43
<br />been or may be assessed. Such additional penalty shall be com-
<br />puted upon the taxes and the prior penalty of five percentum;
<br />and interest at the rate of six percentum per annum shall be col-
<br />lected upon the principal and penalties of said taxes from the six-
<br />teenth day of June in the year after which such unpaid taxes
<br />were assessed, which penalties and interest shall be collected and
<br />accounted for by the Treasurer along with the principal of such
<br />taxes.
<br />Sec. 110. Treasurer—to make out lists of uncollectible
<br />taxes and delinquents.
<br />The Treasurer after ascertaining which of the taxes and levies
<br />assessed can not be collected, shall, not later than the first day of
<br />July in each year, make out a list as follows:
<br />(1) A list of real estate on the Commissioner's land book im-
<br />properly placed thereon or not ascertainable, with the amount of
<br />taxes and levies charged thereon.
<br />(2) A list of other real estate which is delinquent for the non-
<br />payment of the taxes and levies thereon.
<br />(3) A list of such of the taxes and levies assessed on tangible
<br />personal property, machinery and tools, and merchants capital or
<br />other subjects, segregated for local taxation exclusively, except
<br />real estate, as he is unable to collect.
<br />Sec. 111. Treasurer—delinquent list to speak as of
<br />June fifteenth of each year—form of lists oath.
<br />The lists mentioned in the preceding section shall speak as of
<br />June fifteenth of each year—that is to say, such lists shall con-
<br />form to the facts as they existed on such date.
<br />Such lists and also, except as herein provided, the form of the
<br />oath to be taken by the Treasurer by which each list shall be
<br />verified shall be as prescribed by the State Department of Taxa-
<br />tion. The oath shall declare that the Treasurer verily believes
<br />that no part of the taxes embraced in such lists has been or could
<br />have been collected by him. But the Treasurer in returning the
<br />list of real estate in the paragraph (2) in the preceding section
<br />shall, at the foot of such list subscribe the following oath:
<br />"I .................. Treasurer of the City of Charlottes-
<br />ville, do swear that the foregoing lists is, I verily believe, correct
<br />44 CHARLOTTESVILLE CITY CODE
<br />and just; that I have received no part of the taxes for which the
<br />real estate therein mentioned is returned delinquent; that I have
<br />endeavored to rent out the respective tracts and lots of land pub-
<br />licly after due advertising, and failing in that, privately, as re-
<br />quired by law, and have been unable to do so; that there was, and
<br />is, no tenant upon any of the respective lots and tracts of land
<br />from whom said taxes could or can be collected; and that I have
<br />otherwise used diligence to find property within my City liable to
<br />distress for said taxes and have found none."
<br />Sec. 112. Treasurer—delinquent lists to be submitted
<br />to the council—advertisement.
<br />A copy of each of the three lists mentioned in Section 110 here-
<br />of shall be submitted by the Treasurer to the Council. Such lists
<br />shall be submitted at the first meeting of the Council held after
<br />the Treasurer shall have completed the lists.
<br />The Council or a committee thereof, together with the Auditor
<br />and Commissioner of Revenue shall examine said lists and if the
<br />same are found correct, the Auditor shall allow the Treasurer
<br />credit for the amounts thereof, in his annual settlement which
<br />shall be made as of the first of September in each year; but If
<br />such lists, or any of them, be found incorrect, credit shall be al-
<br />lowed for only so much thereof as is correct. The Auditor shall
<br />deliver a copy of the first of said lists to the Commissioner of
<br />Revenue who shall correct his books accordingly.
<br />The Council shall cause such lists mentioned in paragraphs 2
<br />and 3 of Section 110, or such parts thereof as may be deemed ad-
<br />visable, to be published for two successive weeks in a newspaper
<br />in the City, or in handbills to be posted generally throughout the
<br />City, and at the front door of the Courthouse for three successive
<br />terms of the court.
<br />Sec. 113. Treasurer — list of delinquent lands trans-
<br />mitted to clerk of corporation court—recordation—
<br />monthly reports of collections.
<br />A certified copy of the list mentioned in paragraph 2 of Sec-
<br />tion 110 hereof shall be transmitted by the Treasurer to the Clerk
<br />of the Corporation Court not later than the first day of July in
<br />each year, and such Clerk shall forthwith record such list in a
<br />GENERAL ORDINANCES 41
<br />sources the receipts were derived, which report when approved
<br />by the Council, or in such manner as the Council may direct,
<br />shall be published in one or more of the newspapers of the City
<br />on or before the twentieth day of December, March, June and
<br />September of each year.
<br />Sec. 103. Treasurer—duties to withhold wages.
<br />The Treasurer shall not pay the wages to any officer or em-
<br />ployee of the City who may be indebted to the City unless the
<br />amount of the indebtedness shall be less than the amount of wages
<br />due, in which case he may pay over the excess.
<br />Sec. 104. Treasurer—duty to collect taxes, etc.
<br />It shall be the duty of the Treasurer to collect all taxes, assess-
<br />ments and penalties and such other income and revenue as he
<br />may be required to collect by the Council.
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<br />Sec. 105. Treasurer—power of levy, distress, etc.
<br />For the purpose of collecting taxes, assessments and other dues
<br />to the City the Treasurer shall have the rights of distress, levy,
<br />lease and garnishment as provided by the State law. All prop-
<br />erty subject to levy to satisfy taxes due to the State may be taken
<br />to satisfy taxes due to the City.
<br />When it becomes necessary for the Treasurer to levy or dis-
<br />train upon the property of any delinquent taxpayer, the same
<br />shall be sold at public auction (unless the claim is satisfied prior
<br />to sale) on the premises of said tax payer, or at such public place
<br />as the Treasurer may deem best to secure a fair price for such
<br />property. From the proceeds of such sale he shall satisfy the tax
<br />due the City and all costs of collection and shall pay the residue
<br />over to the said delinquent tax payer, taking his receipt therefor.
<br />Sec. 106. Treasurer—tax tickets.
<br />It shall be the duty of the Treasurer to make off from the
<br />books of the Commissioner of Revenue, for each tax payer shown
<br />therein a tax ticket according to forms prescribed by the State
<br />Department of Taxation. Upon collecting such tax he shall de-
<br />liver to the tax payer such tax ticket showing plainly the date of
<br />payment.
<br />42 CHARLOTTESVILLE CITY CODE
<br />Sec. 107. Treasurer—to mail bills to tax payers.
<br />The Treasurer shall as soon as may be possible in each year,
<br />not later than December first, send by United States mail to each
<br />tax payer assessed with as much as five dollars in taxes for that
<br />year, as shown by books in his office, a bill or bills for such taxes
<br />in the form prescribed by the State Department of Taxation.
<br />Sec. 108. Treasurer — when to receive taxes — when
<br />penalty attaches—to call on each tax payer—when
<br />he may distrain.
<br />The Treasurer shall commence to receive taxes as soon as he
<br />receives copies of the Commissioner's book and to continue to re-
<br />ceive the same up to and including the fifth day of December of
<br />each year.
<br />Any person failing to pay taxes on or before the fifth day of
<br />December shall incur a penalty thereon of five percentum, which
<br />shall be added to the amount of taxes due f rom such tax payer,
<br />which, when collected by the Treasurer, shall be accounted for in
<br />his settlements.
<br />It shall be the duty of the Treasurer after the fifth day of De-
<br />cember to call upon each person chargeable with taxes who has
<br />not paid the same prior to that time, or upon the agent, if any, of
<br />such person resident within the City for the payment therepf ;
<br />and upon failure or refusal of such person or agent to pay the
<br />same, he shall proceed to collect them by distress or otherwise.
<br />Should it come to the knowledge of the Treasurer that any
<br />such person or persons owing such taxes is moving or contem-
<br />plates moving from the City prior to the fifth day of December,
<br />he shall have the power to collect the same by distress or other-
<br />wise at any time after such bills shall have come into his hands.
<br />Sec. 109. Treasurer—additional penalty of five per cen-
<br />tum to be paid on all taxes after June fifteenth of
<br />the year next succeeding that in which they were
<br />assessed—interest.
<br />An additional penalty of five percentum shall be collected upon
<br />all taxes which may have heretofore not been paid or may here-
<br />after remain unpaid, after the fifteenth day of June in the year
<br />next succeeding that in which such taxes have been or may have
<br />11
<br />GENERAL ORDINANCES 43
<br />been or may be assessed. Such additional penalty shall be com-
<br />puted upon the taxes and the prior penalty of five percentum;
<br />and interest at the rate of six percentum per annum shall be col-
<br />lected upon the principal and penalties of said taxes from the six-
<br />teenth day of June in the year after which such unpaid taxes
<br />were assessed, which penalties and interest shall be collected and
<br />accounted for by the Treasurer along with the principal of such
<br />taxes.
<br />Sec. 110. Treasurer—to make out lists of uncollectible
<br />taxes and delinquents.
<br />The Treasurer after ascertaining which of the taxes and levies
<br />assessed can not be collected, shall, not later than the first day of
<br />July in each year, make out a list as follows:
<br />(1) A list of real estate on the Commissioner's land book im-
<br />properly placed thereon or not ascertainable, with the amount of
<br />taxes and levies charged thereon.
<br />(2) A list of other real estate which is delinquent for the non-
<br />payment of the taxes and levies thereon.
<br />(3) A list of such of the taxes and levies assessed on tangible
<br />personal property, machinery and tools, and merchants capital or
<br />other subjects, segregated for local taxation exclusively, except
<br />real estate, as he is unable to collect.
<br />Sec. 111. Treasurer—delinquent list to speak as of
<br />June fifteenth of each year—form of lists oath.
<br />The lists mentioned in the preceding section shall speak as of
<br />June fifteenth of each year—that is to say, such lists shall con-
<br />form to the facts as they existed on such date.
<br />Such lists and also, except as herein provided, the form of the
<br />oath to be taken by the Treasurer by which each list shall be
<br />verified shall be as prescribed by the State Department of Taxa-
<br />tion. The oath shall declare that the Treasurer verily believes
<br />that no part of the taxes embraced in such lists has been or could
<br />have been collected by him. But the Treasurer in returning the
<br />list of real estate in the paragraph (2) in the preceding section
<br />shall, at the foot of such list subscribe the following oath:
<br />"I .................. Treasurer of the City of Charlottes-
<br />ville, do swear that the foregoing lists is, I verily believe, correct
<br />44 CHARLOTTESVILLE CITY CODE
<br />and just; that I have received no part of the taxes for which the
<br />real estate therein mentioned is returned delinquent; that I have
<br />endeavored to rent out the respective tracts and lots of land pub-
<br />licly after due advertising, and failing in that, privately, as re-
<br />quired by law, and have been unable to do so; that there was, and
<br />is, no tenant upon any of the respective lots and tracts of land
<br />from whom said taxes could or can be collected; and that I have
<br />otherwise used diligence to find property within my City liable to
<br />distress for said taxes and have found none."
<br />Sec. 112. Treasurer—delinquent lists to be submitted
<br />to the council—advertisement.
<br />A copy of each of the three lists mentioned in Section 110 here-
<br />of shall be submitted by the Treasurer to the Council. Such lists
<br />shall be submitted at the first meeting of the Council held after
<br />the Treasurer shall have completed the lists.
<br />The Council or a committee thereof, together with the Auditor
<br />and Commissioner of Revenue shall examine said lists and if the
<br />same are found correct, the Auditor shall allow the Treasurer
<br />credit for the amounts thereof, in his annual settlement which
<br />shall be made as of the first of September in each year; but If
<br />such lists, or any of them, be found incorrect, credit shall be al-
<br />lowed for only so much thereof as is correct. The Auditor shall
<br />deliver a copy of the first of said lists to the Commissioner of
<br />Revenue who shall correct his books accordingly.
<br />The Council shall cause such lists mentioned in paragraphs 2
<br />and 3 of Section 110, or such parts thereof as may be deemed ad-
<br />visable, to be published for two successive weeks in a newspaper
<br />in the City, or in handbills to be posted generally throughout the
<br />City, and at the front door of the Courthouse for three successive
<br />terms of the court.
<br />Sec. 113. Treasurer — list of delinquent lands trans-
<br />mitted to clerk of corporation court—recordation—
<br />monthly reports of collections.
<br />A certified copy of the list mentioned in paragraph 2 of Sec-
<br />tion 110 hereof shall be transmitted by the Treasurer to the Clerk
<br />of the Corporation Court not later than the first day of July in
<br />each year, and such Clerk shall forthwith record such list in a
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