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To amend City Code ? 26-361, concerning the due date, payment without penalty, and interest chargeable on delinquent taxes, 26-362, concerning the due date when assessed by the State Corporation Commission, penalty, and rates of interest chargeable on delinquent taxes, and 26-430, concerning the penalty for delinquent taxes, for the purpose of requiring the Department of Finance to send to taxpayers assessed with taxes and levies for that year by United States mail a bill setting forth the amount due not later than 45 days prior to the payment due date for such taxes and levies.
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THE CITY OF RICHMOND HEREBY ORDAINS:
? 1. That sections 26-361, 26-362, and 26-430 of the Code of the City of Richmond (2020) is hereby amended and reordained as follows:
Sec. 26-361. Due date; payment without penalty; interest chargeable on delinquent taxes.
(a) Taxes levied on real estate shall be due and payable on the first day of the tax year for which they are levied. Such taxes may be paid without penalty during the year for which they are levied if one-half of such taxes are paid on or before January 14 of that year and the remaining one-half of such taxes are paid on or before June 14 of that year.
(b) The Collector shall give notice of each due date for real estate taxes by publication as required by Code of Virginia, ? 58.1-3911 and in addition, the Department of Finance shall as soon as reasonably possible in each year, and not later than 45 days prior to each due date for both first and second half of the taxes, send or cause to be sent by United States mail to each taxpayer assessed with taxes and levies for that year a bill setting forth the amount due, with such mailing provided to the taxpayer at the last known address.
(c) Whenever any taxpayer shall fail, refuse or neglect to pay the installment of taxes on or before the due date, there shall be added to the installment of taxes a penalty of ten percent thereof.
(d) Whenever...
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