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    Home » Sec. 18-74. Annual Lists of Delinquent Taxes.

    Sec. 18-74. Annual Lists of Delinquent Taxes.


    Sec. 18-74. Annual lists of delinquent taxes.
    On or before the fifteenth (15th) day of August in each year the city collector shall classify into the following alphabetical lists all claims of the city in his hands for taxes and assessments due for the preceding year, which he is unable to collect by garnishment, distress, levy or other means in his power:
    (a) A list of the property, both real and personal, improperly placed on the commissioner's books, or not ascertainable, together with the amount of taxes or assignments charged thereon.
    (b) A list of the delinquent taxes on personal property, with the names and residences of the persons assessed therewith.
    (c) A list of real estate which is delinquent for the nonpayment of taxes thereon, which list shall be in the following form:
    "List of real estate in the City of Lynchburg, delinquent for the nonpayment of taxes thereon for the year..."..
    Name of                               Feet                              Amount of 
     Owner          No. of Lot      Front           Location         Taxes             Penalty
    And the collector shall, at the foot thereof, subscribe the following oath:
    "I, A. B., collector of the City of Lynchburg, do swear that the foregoing list is, I verily believe, correct and true; and I have received no part of the taxes for which the real estate therein mentioned is returned delinquent, and that I have used due diligence to find property liable to distress for said taxes, but have found none." (Code 1959, § 12-49)
    Last updated date: 10/23/2006 4:15:21 PM