News Flash

AN EMERGENCY ORDINANCE TO EXTEND THE DUE DATE FOR CERTAIN TAXES AS A RESULT OF THE PANDEMIC DISASTER.

WHEREAS, Governor Ralph S. Northam issued Executive Order Fifty-One, dated March 12, 2020, declaring that a state of emergency exists within the Commonwealth of Virginia as a result of the COVID-19 pandemic disaster, and supplemented this declaration by issuing Executive Order No. Fifty-Five on March 30, 2020 that ordered all residents of the Commonwealth of Virginia to remain at their place of residence through June 10, 2020, as the result of the COVID-19 pandemic disaster; and

WHEREAS, as a result of the COVID-19 disaster, the City Hall building, wherein the City Treasurer’s Office is located, has been closed to the public; and

WHEREAS, as a result of the closure of the City Hall building and the governmental mandate issued pursuant to Executive Order No. Fifty-Five, it is anticipated that taxpayers will encounter difficulty paying taxes on tangible personal property, tangible personal property employed in a trade or business and machinery and tools which become due and payable on May 31, 2020 and real estate taxes which become due and payable on June 5, 2020; and

WHEREAS, Section 82-5(b)(1) of the Salem City Code lists taxes as due and payable annually on May 31, and that Section 82-3 of the Salem City Code provides for a semi-annual payment of real estate taxes on June 5 of each year; and

WHEREAS, in order to assist taxpayers and citizens in paying such taxes that come due and payable on May 31, 2020 and June 5, 2020, during this time of emergency, the City of Salem desires to extend the due date of such taxes until June 30, 2020.

BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA:

1. Salem Council finds that it is in the best interest of its citizens during the COVID-19 disaster and public emergency, to extend the due date for tangible personal property taxes, tangible personal property employed in a trade or business taxes and machinery and tools taxes that come due on May 31, 2020, from May 31, 2020 until June 30, 2020, pursuant to its authority under Section 58.1-3916 of the 1950 Code of Virginia, as amended.
2. The Code of the City of Salem, Virginia is hereby amended and reordained by amending Section 82-5(b)(1) to read and provide as follows:
   2. When due and payable.
      (1)    City taxes on tangible personal property, tangible personal property employed in a trade or business and machinery and tools for each year shall be due from and after January 1 and payable on or before May 31 during the year for which the same are assessed; provided, however, for all such taxes due on May 31, 2020, the due date is extended from May 31, 2020 until June 30, 2020.
3. Salem City Council further finds that is in the best interest of its citizens during the COVID-19 disaster and public emergency, to extend the due date for real estate taxes for the second half fiscal year 2019-2020 due on June 5, 2020, until June 30, 2020, pursuant to its authority under Section 58.1-3916 of the 1950 Code of Virginia, as amended.
4. The Code of the City of Salem, Virginia is hereby amended and reordained by amending Section 82-3(b) to read and provide as follows:
5. An emergency is deemed to exist, and this Ordinance shall be effective upon its adoption.

            Upon a call for an aye and a nay vote, the same stood as follows:

John E. Saunders         - aye
James A. Martin          - aye         
William D. Jones         - aye
Jane W. Johnson          - aye
Byron Randolph Foley - aye