Relief, refund or credit on sale. When any person
sells or otherwise transfers title to a motor vehicle or trailer with
a situs in the County after January 1 or situs day, the tax shall
be relieved, prorated on a monthly basis, upon notification provided
by the owner to the Commissioner of the Revenue and the Commonwealth
of Virginia Department of Motor Vehicles, and the appropriate amount
of tax already paid refunded or credited by the Treasurer, at the
option of the taxpayer, against the tax due on any motor vehicle or
trailer owned by the taxpayer during the same tax year.