[Adopted 5-13-1997]
Notwithstanding the provisions of § 58.1-3518
of the Code of Virginia (1950), as amended, providing for the filing
of a personal property tax return on motor vehicles, trailers and
boats located within the County of Page, Virginia, the annual assessment
and taxation of motor vehicles, trailers and boats may be based on
a previous personal property tax return filed with the Commissioner
of Revenue of Page County, Virginia, by the owner or owners of such
property for those whose name and address has not changed since a
previous filing and whose personal property has had no change in status
or situs.
The owner of a motor vehicle, trailer or boat
shall file a new personal property tax return whenever there is:
A.
A change in the name or address of the person or persons
owning taxable personal property;
B.
A change in the situs of personal property;
C.
Any other change affecting the assessment or levy
of the personal property tax on motor vehicles, trailers or boats
for which a tax return has been previously filed; or
D.
Any change in which a person acquires one or more
motor vehicles, trailers or boats and for which no personal property
tax return has been filed.
