[Adopted 6-10-1980; amended 8-24-1982; 5-8-1984; 4-26-1988; 6-23-1992]
As used in this article, the following terms
shall have the meanings indicated:
Every taxpayer owning any of the property mentioned within
this article on January 1 of any year shall file an annual return,
on the forms prescribed, with the Commissioner of Revenue of Mathews
County. Every person who leases any of such property located in Mathews
County from the owner thereof on such date shall file a return with
the Commissioner of Revenue of Mathews County giving the name and
address of the owner, except any person leasing a motor vehicle which
is subject to the tax imposed under § 58.1-2402, Code of
Virginia, as amended. Such returns shall be filed on or before May
1 of each year. Every fiduciary shall file the returns mentioned within
this article with the Commissioner of Revenue of Mathews County. All
annual taxes or levies shall be paid on or before December 5 of each
year.
As defined within § 58.1-3507 and other sections
of the Code of Virginia and as otherwise amended or redefined by the
General Assembly.
As defined in § 58.1-3510 of the Code of Virginia,
as amended.
[Added 9-25-2001]
All personal property not otherwise classified by § 58.1-1100
as intangible personal property or by § 58.1-3510 as merchants'
capital.
[Amended 9-25-2001]
Tangible personal property, machinery and tools and merchants'
capital shall be returned for taxation as of January 1 of each year.
The status of all persons, firms, corporations, and other taxpayers
liable to taxation on any of such property shall be fixed as of the
date aforesaid in each year, and the value of all such property shall
be taken as of such date.
Any individual, business, firm, or corporation or others
owning tangible personal property, machinery and tools, and merchants'
capital located in Mathews County on January 1 of each year are considered
to be taxpayers.
This article is enacted pursuant to § 58.1-3916,
Code of Virginia, as amended, for the purpose of obtaining the returns
required on tangible personal property, machinery and tools, and merchants'
capital in a timely manner and to collect all annual taxes or levies
on such property and on real property in a timely manner.
A.
Every taxpayer shall file an annual return with the
Commissioner of Revenue of Mathews County by the due date. This return
shall reflect all property and ownership as outlined within the definition
of tax date and as required within the Code of Virginia, as amended.
Every taxpayer shall pay all annual taxes or levies by the due date.
B.
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 shall be exempt from the annual tax or levy hereinabove created in Subsection A. In order to qualify the veteran shall provide a written statement to the Commissioner of 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 § 145-16B, and that his/her disability is service-connected. For purposes of this subsection, a veteran is blind if he/she meets the provisions of § 46.2-739 of the Code of Virginia, 1950, as amended.
A.
If any taxpayer liable to file a return required by § 145-16 above neglects or refuses to file such required return for any year within the time prescribed, the Commissioner of Revenue of Mathews County shall, from the best information he/she can reasonably obtain, enter the fair market value for such property and assess the same as if it had been reported to him/her.
C.
If any taxpayer fails to pay any County levy or tax
on or before December 5, the Treasurer of Mathews County shall assess
a penalty of 10% of the tax past due and shall assess interest on
the delinquent tax at the rate of 10% per annum, said interest to
commence on January 1, following the date on which the tax is due
to be paid. No penalty for failure to pay any tax shall be imposed
for any assessment, other than assessment of omitted taxes or levies
under § 58.1-3903 or 58.1-3904 of the Code of Virginia,
as amended, made later than two weeks prior to the day on which the
taxes are due, if such assessment is made thereafter through the fault
of a local official, and if such assessment is paid within two weeks
after the notice thereof is mailed.
