[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.
There shall be a rebuttable presumption that
the owner of real estate on which such automobile is located is the
owner or owners of such automobile.
[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.
