(a) The Ladrey Senior Building Election District shall be bounded and described by the census blocks shown on the map adopted by Section 2-2-13 of this code as comprising the said district.
The voting place within the Ladrey Senior Building Election District shall be at the Ladrey Senior Building, located at 300 Wythe Street. Section 2. That "The Official Map of the City of Alexandria, Virginia, Designating Election Districts and Voting Places," adopted by Section 2-2-13 of the Code of the City of Alexandria, Virginia, 1981, as amended, be, and the same hereby is, amended and reordained as shown on Exhibit 1, attached hereto and incorporated fully by reference, to reflect the designation and description of the Ladrey Senior Building Election District, in replacement of the United Way of America Election District. Section 3. That the general registrar of voters be, and he hereby is, directed to record the foregoing amendments on the said map.
Section 4. That this ordinance shall become effective upon the date and at the time of its final passage; provided, however, that the changes in the Election District names and voting places herein made shall not be implemented until the changes are first submitted to the Attorney General of the United States and no objection is interposed within 60 days of the submission, as required pursuant to Section 5 of the Voting Rights Act of 1965, as amended. KERRY J. DONLEY Mayor Attachment Introduction: April 9, 2002 First Reading: April 9, 2002 Publication: April 11, 2002 Public Hearing: April 13, 2002 Second Reading: April 13, 2002 Final Passage: April 13, 2002
(d) (1) Whenever a return required by subsection (b) to be filed with the director is not timely filed, the director shall assess a penalty of $10 or 5 percent of the amount of tax assessable on the property in question, whichever is greater; provided, that, for tax year 2002 and subsequent tax years, the penalty assessed shall not exceed $500, if the return required by subsection (b) is filed within 30 days of the due date, and provided further, that the penalty may not exceed the amount of the tax. Such penalty when so assessed shall become a part of the tax and shall be collected in the same manner as is provided by law for the collection of taxes. (2) Whenever a return required by subsection (c) to be filed with the director is not timely filed, the director shall assess a penalty of $10 or 5 percent of the amount of tax assessable on the property in question, whichever is greater; provided, that, for tax year 2002 and subsequent tax years, the penalty for taxes levied on motor vehicles subject to the Personal Property Tax Relief Act of 1998 shall be calculated based solely on the portion of the taxes levied which the taxpayer is required to pay under such Act, and provided further, that the penalty may not exceed the amount of the tax. Such penalty when so assessed shall become a part of the tax and shall be collected in the same manner as is provided by law for the collection of taxes. Section 2. That Section 3-2-230 of The Code of the City of Alexandria, Virginia, 1981, as amended, be, and the same hereby is, amended and reordained to read as follows: Sec. 3-2-230 When taxes due, delinquent taxes; penalty. (a) The taxes levied on tangible personal property, on machinery and tools, and on mobile homes, motor vehicles, boats and trailers, except those which become subject to said tax after September 5, shall be due and payable to the director on or before October 5 of the year for which they are levied and shall be considered delinquent after that date. To all of said taxes so delinquent there shall be added and collected as a part thereof a penalty of 10 percent or $10, whichever is greater; provided, however, that for tax year 2002 and subsequent tax years, the penalty for taxes levied on motor vehicles subject to the Personal Property Tax Relief Act of 1998 shall be calculated based solely on the portion of the taxes levied which the taxpayer is required to pay under such Act, and provided further that the penalty shall in no case exceed the amount of tax due from the taxpayer. In addition thereto, interest on the taxes and penalty due from the taxpayer shall commence on the first day following the day such taxes are due and shall continue until all such taxes and penalty are paid. Such interest shall accrue at the rate of 10 percent per annum for the first year such taxes and penalty remain unpaid and thereafter at the rate of five percent per annum. There shall also be due, in addition to all penalties and interest, fees for administrative costs and reasonable attorney's fees or collection agency's fees incurred in the collection of such taxes, not to exceed the maximum permitted under section 58.1-3958 of the Code of Virginia (1950), as amended.
(b) The taxes levied on motor vehicles, boats and trailers which become subject to taxation between September 6 and December 31 of any given year shall be due and payable not more than 30 days after they become so subject to taxation. These taxes shall be considered delinquent if not paid on or before the thirtieth day from the date any motor vehicle, boat or trailer becomes subject to taxation. To all taxes so delinquent, there shall be added and collected as a part thereof, a penalty of 10 percent or $10, whichever is greater; provided, however, that for tax year 2002 and subsequent tax years, the penalty for taxes levied on motor vehicles subject to the Personal Property Tax Relief Act of 1998 shall be calculated based solely on the portion of the taxes levied which the taxpayer is required to pay under such Act, and provided further that the penalty shall in no case exceed the amount of tax due from the taxpayer. In addition thereto, interest on the taxes and penalty due from the taxpayer shall commence on the first day following the day such taxes are due and shall continue until all such taxes and penalty are paid. Such interest shall accrue at the rate of 10 percent per annum for the first year such taxes and penalty remain unpaid and thereafter at the rate of five percent per annum. There shall also be due, in addition to all penalties and interest, fees for administrative costs and reasonable attorney's fees or collection agency's fees incurred in the collection of such taxes, not to exceed the maximum permitted under section 58.1-3958 of the Code of Virginia (1950), as amended. Section 3. That this ordinance shall become effective upon the date and at the time of its final passage. KERRY J. DONLEY Mayor Introduction: April 9, 2002 First Reading: April 9, 2002 Publication: April 11, 2002 Public Hearing: April 13, 2002 Second Reading: April 13, 2002 Final Passage: April 13, 2002