58.1-3916.02 - Certain counties, cities and towns may provide billing alternatives. - Virginia Statutes

§ 58.1-3916.02. Certain counties, cities and towns may provide billingalternatives.

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 PrinceWilliam County may provide by ordinance for alternative due dates for thepayment of real estate taxes for real estate owned and occupied as the soledwelling of anyone at least 65 years of age or anyone found to be permanentlyor totally disabled as defined in § 58.1-3217. In addition, the governingbody may limit the use of such alternative due dates to persons qualifyingunder Prince William County's real estate tax exemption, tax deferral, orcombination program of exemptions and deferrals adopted under the authorityof Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title.

Such ordinance may provide for monthly, bimonthly, quarterly, or semiannualinstallments, and may further provide that late payment penalties andinterest shall accrue if each installment is not timely made. Should PrinceWilliam County adopt monthly, bimonthly, or quarterly due dates, said duedates may extend into the subsequent tax year, but shall not exceed more than180 days from the first day of the subsequent tax year.

(2004, c. 548.)