There is hereby levied, assessed and charged an annual tax on tangible personal property, machinery and tools and merchants' capital pursuant to Chapter 35 of Title 58.1 of the Code of Virginia.
A. 
Tangible personal property is classified for valuation purposes according to the following separate categories, which are not to be considered separate classes for rate purposes:
(1) 
(Reserved)
(2) 
Farm machinery.
(3) 
Automobiles, except those described in Subsection A(7), (8) and (9) of this section.
(4) 
Trucks of less than two tons.
(5) 
Trucks and other vehicles, as defined in § 46.2-100 of the Code of Virginia, except those described in Subsection A(4) and A(6) through (10) of this section.
(6) 
Manufactured homes, as defined in § 36-85.3 of the Code of Virginia.
(7) 
Antique motor vehicles, as defined in § 46.2-100 of the Code of Virginia.
(8) 
Taxicabs.
(9) 
Motor vehicles with specially designed equipment for use by the handicapped.
(10) 
Motorcycles, campers and other recreational vehicles.
(11) 
Boats weighing under five tons and boat trailers.
(12) 
Boats or watercraft weighing five tons or more.
(13) 
Aircraft.
(14) 
Tangible personal property used in a research and development business.
(15) 
Computer hardware used by businesses primarily engaged in providing data processing services to other nonrelated or nonaffiliated businesses.
(16) 
All tangible personal property employed in a trade or business other than that described in Subsection A(2) through (15) of this section.
Farm machinery and farm implements are hereby defined as separate items of taxation and classified as follows:
A. 
Farm machinery and farm implements, which shall include equipment and machinery used by farm wineries as defined in § 4.1-100 of the Code of Virginia in the production of wine.
B. 
Equipment used by farmers or farm cooperatives qualifying under § 521 of the Internal Revenue Code to manufacture industrial ethanol, provided that the materials from which the ethanol is derived consist primarily of farm products.
A. 
The items of property set forth below are each declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of tangible personal property provided in this chapter:
(1) 
Boats or watercraft weighing five tons or more.
(2) 
Aircraft having a maximum passenger seating capacity of no more than 50 which are owned and operated by scheduled air carriers operating under certificates of public convenience and necessity issued by the State Corporation Commission or the Civil Aeronautics Board.
(3) 
All other aircraft not included in Subsection A(2) and flight simulators.
(4) 
Antique automobiles as defined in § 46.2-100 of the Code of Virginia.
(5) 
Tangible personal property used in a research and development business.
(6) 
Heavy construction machinery, including but not limited to land movers, bulldozers, front-end loaders, graders, packers, power shovels, cranes, pile drivers, forest harvesting equipment and ditch and other types of diggers.
(7) 
Generating equipment purchased after December 31, 1974, for the purpose of changing the energy source of a manufacturing plant from oil or natural gas to coal, wood, wood bark, wood residue or any other alternative energy source for use in manufacturing and any cogeneration equipment purchased to achieve more efficient use of any energy source. Such generating equipment and cogeneration equipment shall include, without limitation, such equipment purchased by firms engaged in the business of generating electricity or steam or both.
(8) 
Vehicles without motive power, used or designed to be used as manufactured homes as defined in § 36-85.3 of the Code of Virginia.
(9) 
Computer hardware used by businesses primarily engaged in providing data processing services to other nonrelated or nonaffiliated businesses.
(10) 
Privately owned pleasure boats and watercraft used for recreational purposes only.
(11) 
Privately owned vans with a seating capacity for 12 or more persons used exclusively pursuant to a ride-sharing arrangement as defined in § 46.2-1400 of the Code of Virginia.
(12) 
Motor vehicles specially equipped to provide transportation for physically handicapped individuals.
(13) 
Motor vehicles owned by members of a volunteer rescue squad or volunteer fire department. One motor vehicle which is owned by each volunteer rescue squad member or volunteer fire department member may be specially classified under this section, provided that the volunteer rescue squad member or volunteer fire department member regularly responds to emergency calls. In January of each year, said volunteer shall furnish the Commissioner of the Revenue with a certification by the chief or head of the volunteer organization that said volunteer is a member of the volunteer rescue squad or fire department who regularly responds to calls or regularly performs other duties for the rescue squad or fire department, and the motor vehicle owned by the volunteer rescue squad member or volunteer fire department member is identified.
(14) 
Motor vehicles owned by auxiliary members of a volunteer rescue squad or volunteer fire department. One motor vehicle which is regularly used by each auxiliary volunteer fire department or rescue squad member may be specially classified under this section. In January of each year, the auxiliary member shall furnish the Commissioner of the Revenue with a certification by the chief or head of the volunteer organization that the volunteer is an auxiliary member of the volunteer rescue squad or fire department who regularly performs duties for the rescue squad or fire department, and the motor vehicle is identified as regularly used for such purpose; however, if a volunteer rescue squad or fire department member and an auxiliary member are members of the same household, that household shall be allowed only one special classification under this subsection or Subsection A(13) of this section.
(15) 
Motor vehicles owned by a nonprofit organization and used to deliver meals to homebound persons or provide transportation to senior or handicapped citizens in the community to carry out the purposes of the nonprofit organization.
(16) 
Privately owned camping trailers and motor homes as defined in § 46.2-100 of the Code of Virginia which are used for recreational purposes only.
(17) 
One motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind or who is permanently and totally disabled as certified by the Department of Veterans Affairs. In order to qualify, the veteran shall provide a written statement to the Commissioner of the Revenue from the Department of Veterans Affairs that the veteran has been so designated or classified by the Department of Veterans Affairs as to meet the requirements of this section, and that his disability is service-connected. For purposes of this section, a person is blind if he meets the provisions of § 46.2-739 of the Code of Virginia.
(18) 
Motor vehicles owned by persons who have been appointed to serve as auxiliary police officers pursuant to § 15.2-1731 et seq. of the Code of Virginia. One motor vehicle which is regularly used by each auxiliary police officer to respond to auxiliary police duties may be specially classified under this section. In order to qualify for such classification, in January of each year any auxiliary police officer who applies for such classification shall identify the vehicle for which this classification is sought, and shall furnish the Commissioner of the Revenue with a certification from the official who has appointed such auxiliary officers. That certification shall state that the applicant is an auxiliary police officer who regularly uses a motor vehicle to respond to auxiliary police duties, and it shall state that the vehicle for which the classification is sought is the vehicle which is regularly used for that purpose.
(19) 
Machines and tools owned by a commercial air carrier which uses such machines and tools in a commercial airline maintenance, repair and rebuilding facility, which has an assessed value of at least $100,000,000 and which is located on or contiguous to an airport.
(20) 
Motor vehicles which use clean special fuels as defined in § 58.1-2101 of the Code of Virginia.[1]
[1]
Editor's Note: Code of Virginia, § 58.1-2101, was repealed by Acts 2000, c. 729, effective 1-1-2001; Acts 2000, c. 758, effective 1-1-2001. See now Code of Virginia, § 58.1-2200.
(21) 
Wild or exotic animals kept for public exhibition in an indoor or outdoor facility which is properly licensed by the federal government, the commonwealth, or both, and which is properly zoned for such use. "Wild animals" means any animals which are found in the wild, or in a wild state, within the boundaries of the United States, its territories or possessions. "Exotic animals" means any animals which are found in the wild or in a wild state and are native to a foreign country.
(22) 
Furniture, office and maintenance equipment, exclusive of motor vehicles, which are owned and used by an organization whose real property is assessed in accordance with § 58.1-3284.1 of the Code of Virginia and which is used by that organization for the purpose of maintaining or using the open or common space within a residential development.
(23) 
Motor vehicles owned or used by a motor carrier as defined in § 56-273 of the Code of Virginia,[2] and motor carrier transportation property as defined in 49 U.S.C. § 11503a(a)(3), exclusive of rolling stock of a certified motor vehicle carrier subject to taxation pursuant to Article 5 (§ 58.1-2652 et seq.) of Title 58.1, Chapter 26, of the Code of Virginia.
[2]
Editor's Note: Code of Virginia, § 56-273, was repealed by Acts 1995, c. 744, effective 1-1-1996; Acts 1995, c. 803, effective 1-1-1996. See now Code of Virginia, § 46.2-2000.
A. 
Machinery and tools, except machinery and equipment used by farm wineries as defined in § 4.1-100 of the Code of Virginia, used in the manufacturing, mining, processing or reprocessing, radio or television broadcasting, dairy, dry-cleaning or laundry business shall be listed and are hereby segregated as a class of tangible personal property separate from all other classes of property.
B. 
All motor vehicles which are registered pursuant to § 46.2-600 of the Code of Virginia with the Department of Motor Vehicles and owned by persons engaged in those businesses set forth in Subsection A shall be taxed as tangible personal property in accordance with the provisions of this article. All other motor vehicles and delivery equipment owned by persons engaged in those businesses set forth in Subsection A shall be included in and taxed as machinery and tools.
The capital of merchants is hereby segregated for taxation and is defined as follows: inventory of stock on hand; daily rental passenger cars as defined in § 58.1-2401 of the Code of Virginia; daily rental property as defined in § 58.1-3510 of the Code of Virginia; and all other taxable personal property of any kind whatsoever, except money on hand and on deposit and except tangible personal property not offered for sale as merchandise, which tangible personal property shall be reported and assessed as such.
The Commissioner of the Revenue shall value tangible personal property, machinery and tools and merchants' capital pursuant to Title 58.1, Chapter 35, of the Code of Virginia.
Tax rates and schedules for the various classifications of tangible personal property, machinery and tools and merchants' capital shall be set by the adoption by the Board of Supervisors of a budget resolution prior to July 1 each year.
A. 
The annual return of taxable tangible personal property, mobile homes, machinery and tools, furniture and fixtures and merchants' capital for the County shall be filed with the Commissioner of the Revenue for the County on or before the first day of February of each year.
B. 
A penalty for failure to file such return as required in Subsection A is assessed at the greater of either a rate of 10% of the tax assessable on such return or $10; however, the penalty shall in no case exceed the amount of tax assessable.
C. 
The assessment of such penalty shall not be deemed a defense to any criminal prosecution for failing to make return of taxable property as may be required by law or ordinance.
D. 
Penalty for failure to file a return shall be assessed on February 2, the day after the return is due, and shall become a part of the tax.
E. 
Penalty for failure to file a return shall not be imposed if such failure was not the fault of the taxpayer. The Commissioner of the Revenue shall make determination of fault.
F. 
The Board of Supervisors may further provide for reasonable extensions of time, not to exceed 90 days, for filing returns on tangible personal property, machinery and tools and merchants' capital whenever good cause exists. If any taxpayer who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.
G. 
Notwithstanding the above provisions, Shenandoah County provides for an alternative method of filing personal property tax returns for motor vehicles, trailers and boats. Such motor vehicles, trailers and boats may be assessed annually based on a previous personal property tax return filed by the owner or owners of such property. For those whose name or address has not changed since a previous filing and whose personal property has had no change in status or situs, the assessment and taxation of property shall be based on a personal property tax return previously filed with Shenandoah County, which hereby adopts this alternative method of filing.
H. 
Such owner or owners of motor vehicles, trailers and boats must file a new personal property tax return whenever there is any of the following:
(1) 
A change in the name or address of the person or persons owning such tangible personal property;
(2) 
A change in the situs of personal property;
(3) 
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 filed previously; or
(4) 
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.