HomeMy WebLinkAbout96-03• ORDINANCE N0. 96-3
ESTABLISHING A TAX AMNESTY PROGRAM
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ADOPTED: March 5, 1996
EFFECTIVE: January25, 1996
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• ORDINANCE NO. 96-3
ESTABLISHING A TAX AMNESTY PROGRAM
BE IT ORDAINED, by the Town Council of the Town of Pulaski, Virginia, sitting in regular
session on March 5, 1996, established a Tax Amnesty Program.
WHEREAS, it is the intent of this program to improve voluntary compliance with the tax
laws and to increase and to accelerate collections of certain taxes owed to the Town.
WHEREAS, the Tax Amnesty Program shall be administered by the Finance Director, and
any person, individual, corporation, estate, trust or partnership required to pay Real
Estate, Personal Property, Mobile Homes, or Machinery/Tools tax shall be eligible to
participate, subject to the requirements set forth below and guidelines established by the
Finance Director.
WHEREAS, the Tax Amnesty program shall have the following features:
1. The program shall be conducted during the period January 25, 1996 through June 5,
1996.
2. Real Estate, Personal Property, Mobile Homes, or Machinery/Tools tax originally
payable prior to December 31, 1994 are eligible for inclusion in the Tax Amnesty Program.
3. All civil and criminal penalties and interest charges assessed or assessable as provided
• in Title 58.1 of the Code of Virginia and Chapter 16 of the Pulaski Town Code, which are
the result of nonpayment, underpayment, nonreporting or underreporting of tax liabilities
shall be waived, either upon receipt of the payment of the amount of taxes owed or the
establishment of a payment plan approved by the Director of Finance. The Tax Amnesty
program shall not apply to accounts reduced to judgment.
4. Penalties and interest collected from January 25, 1996 on delinquent taxes eligible for
inclusion in the Tax Amnesty Program will be refunded.
5. Once established, if a taxpayer fails to adhere to the terms of a payment plan penalties
and interest will be added to the tax bill as if no amnesty period had existed and the
taxpayer will be subject to all civil and criminal penalties and interest charges assessable
by the Code of Virginia and the Pulaski Town Code.
6. Upon expiration of the amnesty period those taxpayers who have failed to either pay the
delinquent taxes or establish a tax payment plan will be subject to all civil and criminal
penalties and interest charges assessable by the Code of Virginia and the Pulaski Town
Code.
When the validity of a tax is questioned the Finance Director will research all records
provided by the taxpayer and all relevant records maintained by the Town and County.
Upon completion of the investigation the Finance Director will determine the validity of
the tax.
If the Finance Director determines the tax to have been paid or improperly charged the
taxpayer will be notified no tax is owed and the tax will be stricken from the Town's
• records. If the Finance Director determines the tax is still owed but the Town provided
incorrect information that delayed payment, all penalties and interest charges will be
waived. The Finance Director is directed not to enforce the lien of such tax against
property transferred to a Bona Fide Purchaser at the time such information was furnished.
This provision pertains even if the claim is initiated after the amnesty period expires.
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This Ordinance is effective as of January 25, 1996 and is adopted this 5th day of March,
1996.
John Johnston Aye
Bettye Steger Aye
W.H. Schrader, Jr. A,~e
Roy H. D'Ardenne, Absent
Jr.
W. Edgar Hale Aye
Alma H. Holston AyP
Elbert G. Black Aye
By_~, ~~ ~ I~,
Andrew L. Graham, Mayor
ATTEST:
Ruth Harrell
Clerk of Council
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• I, Ruth A. Harrell, Clerk of the Council of the Town of Pulaski, VA, do hereby
certify that Ordinance No. 96-3 Establishing a Tax Amnesty Program is a true
and correct copy of the Ordinance set out and adopted the 5th day of March, 1996.
R th A. Harrell, Clerk of Council
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