Pursuant to authority conferred in Item 503.D of the
2005 Appropriations Act, unless the assessment is determined to be
of no fault of the taxpayer, the County of Mathews Treasurer is authorized
to issue a supplemental personal property tax bill, in the amount
of 100% of tax due without regard to any former entitlement to state
personal property tax relief, plus applicable penalties and interest,
to any taxpayer whose taxes with respect to a qualifying vehicle for
tax year 2005 or any prior tax year remain unpaid on September 1,
2006, or such date as state funds for reimbursement of the state share
of such bill have become unavailable, whichever earlier occurs.