HomeMy WebLinkAboutORDINANCE NO. 09-04-39ORDINANCE NO. 09-04-39
STATE OF GEORGIA
COUNTY OF FULTON
AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE CITY OF MILTON,
GEORGIA, TO ALLOW A WAIVER OF THE PENALTY OF THE BASE AMOUNT OF
PAST DUE AD VALOREM TAXES ON A CASE BY CASE BASIS, TO ALLOW FOR
PAYMENT OF PAST DUE AD VALOREM TAXES IN INSTALLMENTS, AND FOR
OTHER PURPOSES.
WHEREAS, Section 1.12(40) of the Charter of the City of Milton, Georgia authorizes the City
to levy and provide for the assessment and collection of ad valorem taxes on all property subject
to taxation,
WHEREAS, Section 4.14 of the Charter of the City of Milton, Georgia authorizes the City's
Treasurer to collect all taxes and other moneys belonging to the city, subject to the provisions of
the Charter and Ordinances of the City and to enforce all state laws relating to collection of
delinquent taxes,
WHEREAS, Section 6.18 of the Charter of the City of Milton, Georgia authorizes the City
mom Council by ordinance to provide for the collection of delinquent taxes by whatever means as are
not precluded by law including but not limited to the dates when taxes are due and the
NNW assessment of late penalties and interest,
WHEREAS, Chapter 10, Section 3 states that any person failing to return his property for tax
purposes on or before the 31St day of October of each year shall be assessed a 10 percent penalty
and, whereas the City assesses a 10 percent penalty upon all past due tax bills after 90 days from
the due date in addition to the amount of ad valorem taxes due to the City and interest due
thereupon,
WHEREAS, Chapter 10, Section 3 states that partial payments shall be accepted with interest
and penalties being computed on outstanding balances as of the delinquent date;
WHEREAS, there is over $600,000 in outstanding ad valorem property taxes owed to the City
of Milton;
WHEREAS, due to the current global recession and economic crisis, certain taxpayers are
experiencing unusual difficulty and hardship in making timely payment of the ad valorem taxes
that are owed to the City of Milton,
WHEREAS, for a temporary period, it is in the best interests of the City of Milton to provide an
mom opportunity for taxpayers to meet their tax obligations by waiving penalties on a case by case
basis;
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WHEREAS, for a temporary period, it is in the best interests of the City of Milton to allow
certain delinquent taxpayers to demonstrate their good faith and meet their tax obligations by
""' allowing payment of their balance in installments;
BE IT ORDAINED by the Mayor and City Council of the City of Milton, Georgia as follows:
Section I: The City Treasurer and City Manager in coordination with the City Finance Manager
shall cause a notice to be sent to delinquent taxpayers stating that they may be eligible to apply
for a waiver of the 10 percent penalty (but not interest) if they will pay the balance of the 2008
ad valorem taxes owed within 45 days of the date the notice was sent. The notice should provide
the taxpayer with a method by which they may apply for the waiver and the taxpayer should set
forth any good faith reasons they believe they should be granted the waiver.
Section II: The City Treasurer and City Manager in coordination with the City Finance
Manager shall present the applications for waiver to the City Council with a recommendation
concerning the waiver as to each such application. The City Council will then determine as to
each such application whether the waiver will be granted based upon the taxpayer's
demonstration of economic difficulty and hardship in meeting his/her 2008 ad valorem tax
obligation.
ON" Section III: Notwithstanding the above, the City Treasurer and City Manager in coordination
with the City Finance Manager shall also notify delinquent taxpayers that the City will consider
ft" accepting payment for 2008 ad valorem taxes in installments over a six month period beginning
when the notice is sent. However, in this event, the 10 percent penalty will not be waived. The
notice should encourage delinquent taxpayers to contact the City to arrange an installment plan.
Section IV. This ordinance shall terminate on October 31, 2009 and no applications for relief
under this ordinance shall be considered after that date. In no event will this ordinance be
applicable to any taxes owed for tax year 2009 unless extended by further ordinance.
ORDAINED this the 27th day of April, 2009
Attest:
a,LebSPUN &
err ean
Jtte R. Marchiafava, City CleiU
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Joe LoMvodd,ayor