BPOL Ordinance


Section 4-20-3. Interest on Delinquent Taxes.

A. Except as otherwise provided by this Chapter, interest shall be charged on any tax payment that is past due. Beginning on and after July 1, 1999, such interest shall accrue as follows:
(1) Interest on past due payments of real property taxes shall accrue at the rate of one percent per annum; (2) Interest on past due payments of all other County taxes shall accrue at the rate of five percent per annum. Interest on any tax payment that is past due shall begin to accrue on the date after the tax is due, and such interest shall continue to accrue until the date on which payment is made.

B. Any tax payment that is delinquent and past due prior to July 1, 1999, shall accrue interest until paid. The interest to be charged on any such delinquent tax payment shall be at the rate specified by the Fairfax County Code at the time that the tax was due and unpaid, and the interest on any such delinquent tax payment shall accrue at that specified rate beginning from the date on which the tax was due and extending until the date on which the tax was paid or June 30, 1999, whichever is sooner. In addition, on July 1, 1999, any tax payment that was delinquent and past due prior to that date shall accrue interest beginning on and after July 1, 1999, until the date on which the tax is paid at the applicable rate specified by subsection (a) of this Section. (5-99-4; 19-99-4.)

 


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