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NOTICE TO TAXPAYERS
Recently several taxpayers have told me that they were under the impression that If a tax bill was not paid by December 5th, and* the 5% penalty was added on December 6th, which id required by law, the tax would NOT have to be paid until June SO of the following year. It seems to be the general impression that this is true. I want to make a correction on this ana I state that this is absolutely NOT true. It is the Treasurer’s duty to collect all unpaid, taxes as soon after December 5th as possible. I base this statement on the following law:
CODE OP VIRGINIA. Section 58-966. Collection of taxes not paid (when due; distress for same.—The treasurer, after the fifth day of December, shall call upon each person chargeable with taxes and levies who has not paid the same prior to that time, or upon the agent, if any, of such person resident within the County or corporation for payment thereof; and upon failure or refusal of such person or agent to paly the same he shall proceed to cob lect them by distress or otherwise. Should it come to the knowledge of the treasurer that any suth person or persons owing such taxes or levies is moving or contemplates moving from the county or corporation prior to the fifth day of December, he shall have power to collect the same by distress or otherwise at any' time after such bills have ctome into his hands. (Code 1919, 2410; 1926, p. 313; 1928, p. 209; 1930, p. 122; 1933, p. 60; 1936, p. 1063; 1942, p. 696; 1&44, p. 634; Tax Code, 372!)
ROBERT L. BROWN
Treasurer Rappahannock Countjr
63.9%