[Adopted 7-1-1975]
[Amended 8-13-1998]
The Board of Supervisors of Northumberland County imposes a tax of $10 annually upon the owners of inoperable automobiles which do not display current county license plates and which are not exempt from the requirement of displaying license plates under the provisions of §§ 46.2-650 through 46.2-750 and § 46.2-1200 et seq. of the Code of Virginia, are not in a public dump, in an automobile graveyard or in the possession of a licensed junk dealer or licensed automobile dealer.
[Amended 8-13-1998]
Nothing in this article shall be applicable to any vehicle being held or stored by or at the direction of any governmental authority, to any vehicle owned by a member of the Armed Forces of the United States on active duty or to any vehicle on the property of the owner and not in public view or to any operable vehicle as described in § 46.2-1200 of the Code of Virginia.
[Amended 12-10-1987; 1-14-1988]
The license tax year on such vehicles shall begin on the first day of January and end on the 31st day of December of each year.
Any person who violates any of the provisions of this article shall be guilty of a misdemeanor and, on conviction, shall be punished by a fine of not less than $5 nor more than $10.