HomeMy WebLinkAbout2020-04Ordinance 2020-04
Ordinance of the Town Council of the Town of Pulaski, Virginia Providing Relief to Town Taxpayers by
Reducing to Zero the Interest and Penalties Assessed on First Half 2020 Taxes Paid Between June 5, 2020
and September 5, 2020 and Enacted Pursuant to Section 58.1-3916 of the Code of Virginia, 1950,
As Amended
WHEREAS, On March 12, 2020, Governor Ralph Northam (the "Governor") declared a state of
emergency in the Commonwealth of Virginia in response to the spread of COVID-19 (the "COVID-19
Pandemic") in the Commonwealth and declared the anticipated effects of COVID-19 to be a "disaster"
within the meaning of Section 44-146.16 of the Code of Virginia, 1950, as amended; and,
WHEREAS, by Executive Order 55, entered on March 31, 2020, the Governor ordered all non-essential
businesses in the Commonwealth of Virginia to close and further restricted individual citizens from
leaving their homes except for certain limited purposes; and,
WHEREAS, cases of COVID-19 have now been confirmed in Pulaski County and neighboring counties;
and,
WHEREAS, on March 21, 2020, Mayor David L. Clark acting under the authority granted under Chapter 30,
Article II, Section 30-33 of the Code of Ordinances, Town of Pulaski, proclaimed than an emergency existed in
the Town of Pulaski as a result of the potential spread of the COVID-19 virus among the population of the
Town; and,
WHEREAS, on March 31, 2020, the Town Council of the Town of Pulaski, Virginia ratified and confirmed the
Mayoral Proclamation of March 21, 2020, which found that an emergency did exist throughout the Town of
Pulaski, Virginia as a result of the potential spread of the COVID-19 virus among the population of the Town;
and,
WHEREAS, the COVID-19 Pandemic and the resulting restrictions on businesses and individuals have
had a catastrophic impact on the economy of the Town of Pulaski; and,
WHEREAS, as a result of the economic downturn, many individuals in the Town of Pulaski are currently
unemployed and many businesses presently have no income; and,
WHEREAS, the Town Council recognizes the importance and essentiality of real estate tax revenues to
the continuance and delivery of town services, operations, functions, and mandates; and,
WHEREAS, the Town Council also recognizes that real estate tax payments due June 5 place an
additional financial strain on individuals and businesses in the Town who are already severely stressed
by the economic ramifications of the COVID-19 Pandemic; and,
WHEREAS, the Town Council desires to provide some measure of temporary relief to the Town's
taxpayers; and,
WHEREAS, Section 58.1-3916 of the Code of Virginia, 1950, as amended, grants local governing
bodies the authority to set the rates at which penalties and interest are assessed on taxes not paid on
the date due.
NOWTHEREFORE be it ORDAINED bythe Town Council of the Town of Pulaski, Virginia, sitting in regular
session this 2nd day of June 2020 that the following Ordinance is hereby enacted pursuant to Section 58.1-
3916 of the Code of Virginia 1950, amended:
1• Any person or business who fails to pay the installment of real estate taxes due on June 5,
2020, will incur a penalty of zero percent for that failure so long as such person or business pays
such taxes on or before September 5, 2020. IF real estate taxes first due on June 5, 2020 are not
paid on or before September 5, 2020, such person or business shall, on September 6, 2020,
incur a penalty of 10 percent of the tax past due, and such penalty will become part of the tax.
2. Interest shall be assessed at a rate of zero percent per year between June 5, 2020 and
September 5, 2020, and ten percent (an effective rate of 7.5% for June 5,2020 -June 5, 2021)
thereafter, on past due real estate taxes that were first due on June 5, 2020.
This ordinance is effective upon adoption and is hereby adopted this 2nd day of June 2020 by the duly recorded
vote of the Town Council of the Town of Pulaski, Virginia as follows:
Lane R. Penn -Aye Joseph K. Goodman -Aye
Brooks R. Dawson -Aye G. Tyler Clontz -Aye
Gregory C. East -Aye James A. Radcliffe -Aye
THE TO F PULASKI, V A
B
avid L. Clark
Mayor
ATTEST:
David N. Quesenberry
Clerk of Council