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<br />Sec. 21-1. <br />Sec. 21-2. <br /> <br />Chapter 21 <br /> <br />TAXATION* <br /> <br />Article I. In General <br /> <br />Tax year and tax rates. <br />Due dates for taxes on real estate, tangible personal property and machinery <br />and tools. <br />Penalty and interest on delinquent taxes on real estate, tangible personal <br />property and machinery and tools. <br />Sec. 21-4. Procedure relative to delinquent real estate taxes. <br />Sec. 21-5. Limitation on nontaxable land holdings of churches. <br />Sec. 21-6. Deadlines for assessment relief. <br />Sec. 21-7. Real estate tax exemption. <br />Sec. 21-8. Other classifications of tangible personal property for taxation. <br />Sec. 21-8.1. Personal property tax generally. <br />Sec. 21-8.2. Exemptions. <br />Sec. 21-9. Timely filing of tangible personal property tax returns. <br />Sec. 21-10. Personal property tax relief. <br />Sees. 21-11-21-15. Reserved. <br /> <br />Sec. 21-3. <br /> <br />Article II. Retail Sales Tax <br /> <br />Sec. 21-16. Levied; rate; price brackets; no discount. <br />Sec. 21-17. Purpose. <br />Sees. 21-18-21-27. Reserved. <br /> <br />Sec. 21-28. <br />Sec. 21-29. <br />Sec. 21-30. <br />Sec. 21-31. <br />Sec. 21-32. <br />Sec. 21-33. <br /> <br />Article III. Tax on Purchasers of Utility Services <br /> <br />Definitions. <br />Purpose and policy. <br />Levied; amount on water service. <br />Tax in case of multiple meters and apartment buildings. <br />Electric Utility Consumer Tax. <br />Powers and duties of city treasurer. <br /> <br />*Charter references-General authority of city relative to taxes and assessments, Ch. 1, <br />~ 2(1); distraint and sale of goods and chattels for taxes assessed thereon, Ch. 1, ~ 2(4); sale of <br />real estate for delinquent taxes, Ch. 1, ~ 2(5); duty of commissioner of the revenue with respect <br />to assessment of property for taxation, Ch. 6, ~ 7; duty of city treasurer to collect taxes, Ch. 6, <br />~ 9. <br />Cross references-Tax levies not affected by Code or ordinance adopting Code, ~ 1-7(3); <br />finance generally, ~ 2-13 et seq.; license tax on ownership of dogs, ~ 5-56 et seq.; costs incurred <br />by city in repairing or removing unsafe buildings to be included in owner's tax bill, ~ 6-20; <br />license taxes, Ch. 11; license fee for vehicles, ~ 12-51; payment of vehicle personal property <br />taxes prerequisite to licensing of vehicle, ~ 12-52; costs incurred by city in cutting weeds and <br />grass on vacant property to be added to tax bill of property owner, ~ 13-37. <br />State law references-Taxation, Code of Virginia, title 58; city tax levies, ~ 58-844 et seq.; <br />general authority of city relative to taxes and assessments, ~ 15.1-841. <br /> <br />Supp. No. 62 <br /> <br />1247 <br />