SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON THE CUSTODY OF NUMBER PLATES OF TAX-DELINQUENT MOTOR VEHICLES

Ordinance No. 4005, May 20, 2002

Amended by Ordinance No. 4026, Sep. 12, 2002

Ordinance No. 5140, Jul. 28, 2011

Article 1 (Purpose)

The purpose of this Ordinance is to provide for matters necessary for assistance in taking custody of registered number plates (hereinafter referred to as "assistance in taking custody of number plates") of motor vehicles with delinquent automobile taxes (hereinafter referred to as "tax-delinquent motor vehicles"), among administrative affairs related to the collection of city taxes imposed by the head of each Gu with the authority delegated under Article 5 of Seoul Metropolitan Government Framework Ordinance on City Taxes.

Article 2 (Definitions)

The terms used in this Ordinance shall be defined as follows:

1. The term "tax-delinquent motor vehicle" means a motor vehicle defined in Article 124 of the Local Tax Act for which automobile tax (including surcharges; the same shall apply hereinafter) has not been paid by the payment deadline specified in a peremptory notice issued under Article 61 (3) of the Framework Act on Local Taxes;

2. The term "assistance in taking custody of number plates" means assistance in simple labor service when the head of a Gu takes custody of number plates fixed onto a tax-delinquent motor vehicle.

Article 3 (Scope of Application)

The assistance in taking custody of number plates of tax-delinquent motor vehicles shall be governed by this Ordinance, except as otherwise expressly prescribed in any other Act, subordinate statute, or ordinance.

Article 4 (Work Assistance)

(1) The assistance in taking custody of registered number plates may be provided under a contract entered into with the Seoul Metropolitan Facilities Management Corporation or any other administrative agency.

(2) The Seoul Special Metropolitan City Mayor (hereinafter referred to as the "Mayor") shall consult with the competent Gu about human resources required therefor, etc. when he/she intends to provide assistance in taking custody of number plates under paragraph (1),

Article 5 (Bearing of Expenses, etc.)

(1) The Mayor shall subsidize expenses to be incurred within budgetary limits, when he/she determines to provide assistance in taking custody of number plates of tax-delinquent motor vehicles under Article 4 (1).

(2) The Mayor may authorize an institution with whom a contract has been entered into to use public property or commodities free of charge, if deemed necessary for providing assistance in taking custody of number plates of tax-delinquent motor vehicles.

ADDENDUM 

This Ordinance shall enter into force on the date of its promulgation.

ADDENDUM

This Ordinance shall enter into force on the date of its promulgation.

ADDENDA

Article 1 (Enforcement Date)

This Ordinance shall enter into force on the date of its promulgation, but shall begin to apply from January 1, 2011.

Article 2 Omitted.