[Adopted 11-13-1996]
[Amended 9-20-2005[1]]
All taxes annually imposed on personal property,
except as hereinafter set forth, shall be payable by the record owner
of the personal property having a situs in the County on January 1
of each year. The taxes due shall be collected twice a year with the
first payment due on June 5 of each calendar year and the second payment
due on December 5 of each calendar year.
[1]
Editor's Note: This ordinance provided that
it take effect 1-1-2006.
[Amended 9-18-2012]
Motor vehicles, trailers and boats which have
acquired a situs within this County after January 1 of a tax year
shall be prorated on monthly basis and billed annually. For purposes
of proration, a period of more than 1/2 of a month shall be counted
as a full month and a period of less than 1/2 of a month shall not
be counted. The owner of the motor vehicle, trailer or boat shall
be granted a refund of the appropriate amount of tax already paid,
which shall be prorated on a monthly basis, where any motor vehicle,
trailer or boat loses it situs within the County after the tax day
(January 1) or after the day on which it acquires a situs. No refund
shall be made if the motor vehicle, trailer or boat acquires a situs
within the commonwealth in a nonprorating locality. When any person
sells or otherwise transfers title to a motor vehicle, trailer or
boat with a situs in this County after the tax day or situs day, the
tax shall be relieved, prorated on a monthly basis, and the appropriate
amount of tax already paid shall be refunded or credited, at the option
of the taxpayer, against the tax due on any motor vehicle, trailer
or boat owned by the taxpayer during the same tax year by the Treasurer
of the County. Such refund shall be made within 30 days from the date
such tax is relieved. No refund of less than $5 shall be issued to
a taxpayer, unless specifically requested by the taxpayer. When any
person, after the tax day or situs day, acquires a motor vehicle,
trailer or boat with a situs in the County, the tax shall be assessed
on the motor vehicle, trailer or boat for the portion of the tax year
during which the new owner owns the motor vehicle, trailer or boat
and it has a situs within the County.
[Amended 9-18-2012]
Any person who moves from a nonprorating locality
to this County in a single tax year shall be entitled to a property
tax credit in this County if the person was liable for personal property
taxes on a motor vehicle, trailer or boat and has paid those taxes
to a nonprorating locality and the owner replaces for any reason the
original motor vehicle, trailer or boat upon which taxes are due to
the nonprorating locality for the same tax year. The County shall
provide a credit against the total tax due on the replacement motor
vehicle, trailer or boat in an amount equal to the tax paid to the
nonprorating locality for the period of time commencing with the disposition
of the original motor vehicle, trailer or boat and continuing through
the close of the tax year in which the owner incurred tax liability
to the nonprorating locality for the original motor vehicle, trailer
or boat.
[Amended 1-17-2006]
The filing of returns for proration of personal
property taxes and payment of such tax shall be by June 5 and December
5 or each taxable year, however, all personal property taxes assessed
for a portion of the tax year less than the full year may be billed
and collected on or after June 5 and December 5 of each year and such
taxes shall be due 30 days after the date of the tax bill. If the
tax is not paid when due, the penalty and interest otherwise provided
by § 58.1-3916, Code of Virginia, 1950, as amended, shall be
imposed based on the established due date.
Any person entitled to a refund or credit may
make application for such refund or credit to the Commissioner of
Revenue of the County no later than three years from the last day
of the tax year during which the motor vehicle was sold or the title
thereto transferred.
[Added 1-17-2006; amended 9-19-2006]
Form 762, Return of Tangible Personal Property,
shall be filed with the Office of the Commissioner of Revenue on or
before March 1 of each taxable year.
