ORDINANCE NUMBER 2007-48
AN ORDINANCE IMPOSING TAXES FOR THE CALENDAR YEAR
2007 ON PROPERTY AND PERSONS, FOR THE PAYMENT OF
INTEREST ON THE CITY DEBT, FOR THE SUPPORT OF THE CITY
GOVERNMENT, FOR THE MAINTENANCE OF THE PUBLIC
SCHOOLS, AND FOR OTHER EXPENSES, PROVIDING FOR THE
ASSESSMENT OF PERSONS AND PROPERTY,
FOR THE COLLECTION OF TAXES, REVENUES,
ASSESSMENTS AND IMPOSING PENALTIES FOR THE FAILURE
TO COMPLY WITH THE PROVISIONS HEREOF
BE IT ORDAINED, by the Council of the City of Waynesboro, Virginia, that for the year beginning on the first day of January, 2007, and ending on the thirty-first day of December, 2007, the taxes on persons and property for local purposes shall be and are hereby imposed as follows:
1. LAND, LOTS AND BUILDINGS: On all taxable real estate there is hereby levied a tax of seventy cents (0.70) on every $100.00 of the assessed value thereof.
2. TAXABLE TANGIBLE PERSONAL PROPERTY: On all taxable tangible personal property, except as otherwise exempt, there is hereby levied a tax of five dollars ($5.00) on every $100.00 of the assessed value thereof.
3. MACHINERY AND TOOLS: Upon all machinery and tools of any persons, firm or corporation, not exempt, there is hereby levied a tax of three dollars ($3.00) on every $100.00 of the assessed value thereof.
4. OTHER PROPERTY: Upon property not included in the foregoing, not exempt from local taxation, there is hereby levied and imposed a tax of five dollars ($5.00) for every $100.00 of the assessed value thereof.
5. ASSESSMENT: The Commissioner of the Revenue for the City of Waynesboro, Virginia, or the City Assessor, as the case may be, shall make all assessments for the purpose of local taxation as required by Sections 58.1-829 to 58.1-833, inclusive, of the Code of Virginia, as amended.
6. COLLECTION OF TAXES, ETC.: The Treasurer of the City shall collect all taxes, revenues and assessments and is vested with all the power and authority and subject to the same liabilities and penalties as are prescribed by the Charter of the City, and as are provided by the General Laws and Constitution of the State of Virginia not in conflict with the Charter provisions, and the Deputy Treasurer is hereby vested with the same power and authority and subject to the same liabilities and penalties in respect to the collection of taxes, revenues and assessments as is enjoyed by the Treasurer.
7. TAXES DUE, PENALTIES AND INTEREST, REAL ESTATE: The taxes imposed by the provisions of this ordinance on Real Estate shall become due and payable on
TANGIBLE PERSONAL PROPERTY, BANK STOCK, MACHINERY AND TOOLS, AND OTHER LEVIES: The taxes imposed by the provisions of this Ordinance or otherwise in the City Code or by previous ordinance on Tangible Personal Property, Machinery and Tools, and other Levies, shall be due and payable on or before
Interest at the rate of ten per centum (10%) per annum from August 1, 2007, on the first half of real estate and from January 1, 2008, on the second half of real estate and personal property taxes shall be collected upon the principal and penalties of all Real Estate and Tangible Personal Property, Machinery and Tools, and other taxes and Levies then remaining unpaid.
The Treasurer of the City shall account for all penalties and interest when collected.
8. LIEN: All taxes imposed by this ordinance shall be a lien as prescribed by law.
9. Except as may be modified hereunder, all taxes currently levied by the City of
/s/ Bonnie S. Stephenson ******** /s/ Thomas W. Reynolds