Sec. 40-12. - Levied; amount.

(a)

For the calendar year beginning on January 1, 2002, and ending on December 31, 2002, and for the calendar year beginning on January 1, 2003, and for each and every calendar year thereafter, unless changed, the taxes on taxable real property of public service corporations in the City of Newport News, Virginia, shall be as follows:

(1)

For the period beginning on January 1, 2002, and ending on June 30, 2002, the tax on lands, lots and improvements thereon, and for all other taxable real estate of public service corporations shall be, and hereby is, levied at the rate of one dollar and twenty-four cents ($1.24) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(2)

For the period beginning on July 1, 2002, and ending on December 31, 2002, unless changed, the tax on lands, lots and improvements thereon, and for all other taxable real estate of public service corporations shall be, and hereby is, levied at the rate of one dollar and twenty-seven cents ($1.27) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(3)

For the calendar year beginning January 1, 2003, and ending December 31, 2003, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all lands, lots and improvements thereon, and all other taxable real estate of public service corporations at the rate of one dollar and twenty-seven cents ($1.27) on every one hundred dollars ($100.00) of the assessed value thereof.

(4)

For the period beginning on January 1, 2005, and ending on June 30, 2005, the tax on lands, lots and improvements thereon, and for all other taxable real estate of public service corporations shall be, and hereby is, levied at the rate of one dollar and twenty-seven cents ($1.27) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(5)

For the period beginning on July 1, 2005, and ending on December 31, 2005, unless changed, the tax on lands, lots and improvements thereon, and for all other taxable real estate of public service corporations shall be, and hereby is, levied at the rate of one dollar and twenty-four cents ($1.24) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(6)

For the calendar year beginning January 1, 2006, and ending December 31, 2006, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all lands, lots and improvements thereon, and all other taxable real estate of public service corporations at the rate of one dollar and twenty-four cents ($1.24) on every one hundred dollars ($100.00) of the assessed value thereof.

(7)

For the period beginning on January 1, 2006, and ending on June 30, 2006, the tax on lands, lots and improvements thereon, and for all other taxable real estate of public service corporations shall be, and hereby is, levied at the rate of one dollar and twenty-four cents ($1.24) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(8)

For the period beginning on July 1, 2006, and ending on December 31, 2006, unless changed, the tax on lands, lots and improvements thereon, and for all other taxable real estate of public service corporations shall be, and hereby is, levied at the rate of one dollar and twenty cents ($1.20) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(9)

For the calendar year beginning January 1, 2007, and ending December 31, 2007, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all lands, lots and improvements thereon, and all other taxable real estate of public service corporations at the rate of one dollar and twenty cents ($1.20) on every one hundred dollars ($100.00) of the assessed value thereof.

(10)

For the calendar year beginning January 1, 2008, and ending December 31, 2008, and for each calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all lands, lots and improvements thereon, and all other taxable real estate of public service corporations at the rate of one dollar and ten cents ($1.10) on every one hundred dollars ($100.00) of the assessed value thereof.

(11)

For the calendar year beginning January 1, 2009, and ending December 31, 2009, and for each calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all lands, lots and improvements thereon, and all other taxable real estate of public service corporations at the rate of one dollar and ten cents ($1.10) on every one hundred dollars ($100.00) of the assessed value thereof.

(12)

For the calendar year beginning January 1, 2010, and ending December 31, 2010, and for each calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all lands, lots and improvements thereon, and all other taxable real estate of public service corporations at the rate of one dollar and ten cents ($1.10) on every one hundred dollars ($100.00) of the assessed value thereof.

(b)

For the fiscal year beginning on July 1, 2009, and ending on June 30, 2010, and for each and every fiscal year thereafter, unless changed, there shall be, and hereby is, levied a tax on all lands, lots and improvements thereon, and on all other taxable real estate, except that of public service corporations, and except such lands, lots and improvements thereon and all real estate as is exempt from taxation by the laws of the Commonwealth of Virginia or by ordinance of the City of Newport News, at the rate of one dollar and ten cents ($1.10) of every one hundred dollars ($100.00) of assessed value thereof.

(Ord. No. 3884-89; Ord. No. 4460-93, § 1; Ord. No. 5284-99; Ord. No. 5446-00; Ord. No. 5614-01, § 1; Ord. No. 5783-02, § 1; Ord. No. 5921-03, § 1; Ord. No. 6025-04, § 1; Ord. No. 6119-05, § 1; Ord. No. 6240-06, § 1; Ord. No. 6359-07, § 1; Ord. No. 6481-08, § 1; Ord. No. 6581-09, § 1)

Note—Ord. No. 6581-09, § 2, provides for an effective date of July 1, 2009.

Sec. 40-13. - Annual assessment required; general powers and duties of assessor.

(a)

All real estate in the city not exempt from taxation by the state constitution and not assessable for taxation by the state corporation commission, as provided by law, shall be assessed annually for taxation by the assessor, beginning July 1, 1968.

(b)

It shall be the duty of the assessor and the assessor's agents to examine and assess annually, for taxation, at the fair market value thereof, all real estate in the city not exempted from taxation by the state constitution and not assessable for taxation by the state corporation commission, which shall include all lands, buildings, structures and improvements thereon and all rights thereto and interests therein, other than chattel interests, and they shall have the power to do any and all things necessary to assess such property.

(Ord. No. 13, §§ 1, 9; Ord. No. 1106, § 1; Ord. No. 1577, § 1; Code 1961, §§ 16-33, 16-35)

Charter reference— Authority of council to provide for annual assessments, § 12.01.

Cross reference— Department of real state assessment, § 2-611 et seq.

State law reference— Real estate assessments, Code of Virginia, § 58.1-3200 et seq.

Sec. 40-14. - Manager and council not involved in assessments.

The city manager and the city council shall have no supervision or control or any authority as to the assessments made or to be made by the assessor. The assessments to be made shall be exclusively by the assessor.

(Ord. No. 13, § 4; Ord. No. 1577, § 1; Code 1961, § 16-34)

Sec. 40-15. - Assessment of real estate owned by city.

The assessor shall assess, at its fair market value, all real estate owned by the city, as if such real estate were subject to taxation.

(Ord. No. 13, § 10; Ord. No. 1577, § 1; Code 1961, § 16-36)

Sec. 40-16. - Valuation of nontaxable real estate, etc.

In addition to the property required to be assessed by the assessor under the provisions of this article, the assessor shall value any nontaxable real estate in the city as may be required by the city council and any other real estate in the city as may be required by the city council.

(Ord. No. 13, § 17; Ord. No. 1577, § 1; Code 1961, § 16-42)

Sec. 40-17. - Land book generally.

The form of the land book shall be prescribed by the assessor, who shall prepare the same, and shall consist of an original and three (3) copies thereof and additional copies as deemed necessary. The original land book shall be filed in the office of the division of real estate assessment and no change or alteration in or addition to any entry appearing thereon shall be made without legal authority.

(Ord. No. 13, § 12; Ord. No. 1577, § 1; Code 1961, § 16-38)

Sec. 40-18. - When assessments to be completed; how entries made in land book; buildings under construction.

The assessor shall annually complete the assessment of all real estate and the improvements thereon, as of July first, not later than the following November first. Every parcel of real estate shall be entered separately upon the land book in the name of the owner thereof. Buildings and structures under construction on July first shall be assessed at the fair market value of the completed portion as of that date.

(Ord. No. 13, §§ 11, 13; Ord. No. 984, § 1; Ord. No. 1106, § 1; Ord. No. 1577, § 1; Code 1961, § 16-37)

Sec. 40-19. - Assessment of new buildings substantially completed or fit for use, occupancy and enjoyment; abatement of levies on buildings razed, destroyed or damaged.

(a)

Notwithstanding any other provision of this article, all new buildings substantially completed or fit for use and occupancy prior to May 1 of the year of completion shall be assessed when so completed or fit for use and occupancy, and the assessor shall enter in the books the fair market value of such building. No partial assessment as provided herein shall become effective until information as to the date and amount of such assessment is recorded in the office of the treasurer and made available for public inspection. The total tax on any such new building for that year shall be the sum of (i) the tax upon the assessment of the completed building, computed according to the ratio which the portion of the tax year such building is substantially completed or fit for use and occupancy bears to the entire tax year, and (ii) the tax upon the assessment of such new building as it existed on July 1 of that assessment year computed according to the ratio which the portion of the year such building was not substantially completed or fit for use and occupancy bears to the entire tax year. With respect to any assessment made under this subsection after April 1 of any year, the penalty for nonpayment by June 5 shall be extended to September 5 of the succeeding tax year.

(b)

All levies on buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous happening beyond the control of the owner shall be abated. No such abatement, however, shall be allowed if the destruction or damage to such building shall decrease the value thereof by less than five hundred dollars ($500.00). Also, no such abatement shall be allowed unless the destruction or damage renders the building unfit for use and occupancy for thirty (30) days or more during the calendar year. The tax on such razed, destroyed or damaged building is computed according to the ratio which the portion of the year the building was fit for use, occupancy and enjoyment bears to the entire year. Application for such abatement shall be made by or on behalf of the owner of the building within six (6) months of the date on which the building was razed, destroyed or damaged.

(Ord. No. 1029, § 1; Ord. No. 1577, § 1; Code 1961, § 16-21; Ord. No. 4047-90; Ord. No. 5492-00, § 1)

Sec. 40-20. - Assessment of real estate owned by public service corporation.

(a)

The assessment by the state corporation commission of the real properties of public service corporations for the preceding year shall be taken as the assessment of such property for levying taxes and collecting the first installment thereon pursuant to this article, until the regular annual assessment of such properties by the commission for the current year is completed as provided by state law. Upon the payment of the final installment of such taxes to the city by any such public service corporation, the total of such taxes for the current year shall be adjusted on the basis of the assessment by the state corporation commission for the current year.

(b)

The state corporation commission may, upon the application of any such public service corporation or the city, filed with the commission on or before the fifteenth day of January in any year, amend its assessment for the preceding year by increasing or decreasing the same, by reason of any improvements or additions thereto, or proper deductions therefrom, or other changes affecting the assessment of the properties of such corporation within the preceding year, such increases, decreases and changes to be subject to adjustment by the commission until the regular annual assessment of the properties of the corporation is completed by the commission.

(Ord. No. 982, § 1; Ord. No. 999, § 1; Code 1961, §§ 16-99, 16-100)

Sec. 40-21. - Effective date of assessments; tax and assessment year.

Every assessment made under the provisions of this article shall be effective for tax purposes on the first day of July in the year in which the same is made and taxes and other charges for such year shall be extended on the basis of the last assessment made prior to July first of the fiscal year of July first through June thirtieth which immediately follows such assessment. The beginning of the tax and assessment year for the assessment of taxes on all real estate assessable by the city for taxation and other charges shall be July first, and the owner of such real estate on that day shall be assessed with taxes and other charges for the fiscal year beginning on that day and ending on June thirtieth.

(Ord. No. 13, § 20; Ord. No. 1106, § 1; Ord. No. 1577, § 1; Code 1961, § 16-20)

Cross reference— Fiscal year, § 2-2.

Sec. 40-22. - Extension of taxes; disposition of copies of land book.

Upon final completion of assessments made by the assessor under this article, the division of real estate assessment shall extend the taxes levied thereon and such other charges as are authorized by the council. A copy of the land book containing such assessments and levies, together with tax bills or data processing media for the processing of such tax bills shall be delivered to the city treasurer not later than October first. Copies of such land book shall also be delivered to the clerk of court in whose office deeds are admitted to record and the state department of taxation.

(Ord. No. 13, § 14; Ord. No. 984, § 1; Ord. No. 1577, § 1; Code 1961, § 16-39)

Sec. 40-23. - Exonerations for relieving assessments.

The assessor may issue exonerations to relieve an assessment on which the taxes have not been paid. Every such exoneration shall comply with the law of the state and be justified by the facts in the case. The reason for such exoneration shall be made and become a part of such exoneration and shown in an appropriate place thereon.

(Ord. No. 13, § 16; Ord. No. 1577, § 1; Code 1961, § 16-41)

Sec. 40-24. - Assessor's reports to city council.

The assessor shall make from time to time such reports to the city council as may be required.

(Ord. No. 13, § 18; Ord. No. 1577, § 1; Code 1961, § 16-43)

Sec. 40-25. - Summons authority of assessor; refusal to answer summons or furnish information.

(a)

The assessor, in performing the duties prescribed in this article, shall have authority:

(1)

To summons taxpayers or their agents or any person to furnish information relating to real estate of any and all taxpayers.

(2)

To summons taxpayers or their agents or any person to answer under oath all questions touching the ownership and value of real estate of any and all taxpayers.

(3)

To summons taxpayers or their agents or any person to bring before the board of review of real estate assessments their books of account or other papers and records containing information with respect to the valuation of real estate of any taxpayer or any other real state subject to taxation within the city.

Such summons may be served by any officer charged by law with the duty of serving process or by registered mail.

(b)

Any person refusing to answer the summons of the assessor or to furnish information or to produce books of accounts, papers or other records required by the assessor under the provisions of this section shall be deemed guilty of a Class 4 misdemeanor. Each day's failure to answer such summons or to furnish such information or to produce such books of account or other papers or records shall constitute a separate offense.

(Ord. No. 13, § 19; Ord. No. 1577, § 1; Code 1961, § 16-44)

Sec. 40-26. - When tax due and payable.

All taxes levied by the city on real estate shall be due and payable in two (2) equal installments. For taxable real property of public service corporations, the first such installment shall be due and payable on or before the fifth day of June and the second such installment shall be due and payable on or before the fifth day of December of the year for which the tax is imposed. For all other taxable real estate, the first such installment shall be due and payable on or before the fifth day of December and the second such installment shall be due and payable on or before the fifth day of June of the year for which the tax is imposed.

(Ord. No. 982, § 1; Ord. No. 999, § 1; Code 1961, § 16-97; Ord. No. 4386-92)

Sec. 40-27. - Tax bills.

The city treasurer shall, as soon as may be, in each year, send, by United States mail to each taxpayer assessed with real estate taxes for that year, a bill or bills in the form prescribed by the state department of taxation. The bill or bills for real estate taxes due on February fifth shall be sent by Unites States mail to the taxpayer not later than January first, the bill or bills for real estate taxes due on June fifth shall be sent by United States mail to the taxpayer not later than May first, the bill or bills for real estate taxes due on August fifth shall be sent by United States mail to the taxpayer not later than July first, and the bill or bills for real estate taxes due on December fifth shall be sent by United States mail to the taxpayer not later than November first.

(Ord. No. 982, § 1; Ord. No. 999, § 1; Ord. No. 1098, § 1; Code 1961, § 16-98)

Sec. 40-28. - When taxes received; penalty and interest for late payment.

(a)

Treasurer to receive taxes. The treasurer shall commence to receive real estate taxes as soon as copies of the land books are received from the assessor, and the treasurer shall continue to receive the amount due and payable for the semi-annual installment payments, up to and including the due dates as set out in section 40-26, without penalty thereon.

(b)

Penalty for failure to pay installments when due. Any person failing to remit the installment payments of real estate levies on or before the due dates, as set out in section 40-26, shall incur a penalty thereon of ten (10) percent, which shall be added to the amount of taxes or levies due from such taxpayer except in cases of assessment under section 40-19, pursuant to the authority of Section 58.1-3292 of the Code of Virginia, 1950, as amended, with respect to any assessment made after September first of any year the ten (10) percent penalty for nonpayment by December fifth shall be extended to February fifth of the succeeding year and any assessment made after April first but before June sixth of any year, the ten (10) percent penalty for nonpayment by June fifth shall be extended to August fifth of the same year.

(c)

Interest on taxes not paid when due. Interest at the rate of ten (10) percent per annum from the first day of the month following the month in which such taxes are due shall be collected upon the principal and penalties of all such taxes and levies not paid when due, which penalty and interest shall be collected and accounted for by the officers charged with the duty of collecting such taxes or levies, along with the principal sum thereof.

(Ord. No. 982, § 1; Ord. No. 999, § 1; Ord. No. 1098, § 1; Code 1961, §§ 16-101—16-103; Ord. No. 2441-78, § 1; Ord. No. 3966-89)

Charter reference— Authority of council to impose penalties for nonpayment of taxes, § 8.16.

Secs. 40-29—40-33. - Reserved.