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TAXATION ~ 21-5 (b) In addition to the penalty provided for above, taxes on real estate, tangible personal property and machinery and tools, which are not paid when due, shall bear interest at the rate of ten (10) percent per annum, such interest to commence on the first day after such tax, or installment thereof, was due. (Ord. of 2-24-81; Ord. No. 86-5, 8-26-86) State law reference-Authority for above section, Code of Virginia, ~ 58-847. Sec. 21-4. Procedure relative to delinquent real estate taxes. (a) The city treasurer shall follow the procedure prescribed by the Code of Virginia in respect to handling delinquent real estate taxes and recording such delinquent taxes. (b) There is hereby imposed upon each person chargeable with delinquent taxes or othe! delinquent charges, fees to cover the administrative costs and reasonable attorney's or collection agency's fees, actually contracted for. The attorney's or collection agency's fees shall be twenty (20) percent ofthe taxes or other charges so collected. The administrative costs shall be in addition to all penalties and interest, and shall not exceed twenty dollars ($20.00) for taxes or other charges collected subsequent to the fIling of a warrant or other appropriate legal document, but prior to judgment, and twenty-five dollars ($25.00) for taxes or other charges collected subsequent to judgment. (c) The city treasurer or his or her designee is authorized to release and remove any delinquent real estate tax liens or any portion thereof in order to facilitate the private sale of real property. Such liens may be released only as to a purchaser who is unrelated by blood or marriage to the property owner, who has no business association with the property owner, who owes no delinquent real estate taxes for any real estate located within the city and where the subject real property, including land and improvements, is assessed at less than fifty thousand dollars ($50,000.00). Such liens shall remain the personal obligation of the owner of the property at the time the liens were imposed. The city treasurer shall promulgate the requirements, limitations or conditions for release of such liens to encourage the redevelop- ment of deteriorated property and the elimination of blight. (Code 1971, ~ 6-9; Ord. No. 86-1, 1-28-86; Ord. No. 2002-9, 7-19-2002; Ord. No. 2004-16, 10-26-2004) Charter reference-Sale of real estate for delinquent taxes, Ch. 1, ~ 2(5). State law reference-Delinquent taxes, Code of Virginia, ~ 58-978 et seq. Sec. 21-5. Limitation on nontaxable land holdings of churches. Pursuant to authority granted by section 57-12 of the Code of Virginia, trustees of any church diocese, congregation or church or religious denomination, or society or branch or division thereof, may take or hold in the city not more than ten (10) acres of land at anyone time, if such land or acreage is to be devoted exclusively and is subsequently so devoted to church buildings, chapels and offices used exclusively for the administrative purposes of such church; Sunday-school buildings and playgrounds therefor; parking lots for the convenience of those attending or visiting any of the foregoing; and church manses, parsonages or rectories. (Code 1971, ~ 6-10) Supp. No. 63 1250.1