[Adopted 9-12-1984 as Ch. 9, Art. I, of the 1984 Frederick
County Code]
Pursuant to Code of Virginia, § 58.1-3660,
certified pollution control equipment and facilities as defined in
the above-cited section shall be exempt from taxation by the County.
Such equipment and facilities shall be required or ordered to be installed
by the appropriate agency of the Commonwealth of Virginia and shall
be in conformity with the requirements of such agency. Such equipment
upon installation shall be certified in writing by the appropriate
state agency. One copy of said certification shall be directed to
the Commissioner of Revenue of the County, one copy to the Board of
Supervisors and one copy to the State Department of Taxation. Determination
as to eligibility for tax exemption under this section shall be made
by the Commissioner of Revenue of the County.
[Amended 10-9-1991]
A.
Pursuant to the authority granted by § 58.1-3916
of the Code of Virginia 1950, as amended, all Frederick County taxes
on real property due January 1, 1984, and for each year thereafter
shall be due and payable during the year for which the same are assessed
in two approximately equal installments, as follows: 1/2 on or before
June 5 and the remainder on or before December 5 of said year.
B.
Pursuant to the authority granted by Title 58.1, § 3916,
of the Code of Virginia 1950, as amended, all Frederick County taxes
on personal property due January 1, 1992, and for each year thereafter
shall be due and payable during the year for which the same are assessed
in two approximately equal installments as follows: 1/2 on or before
June 5 and the remainder on or before December 5 of said year. All
vehicles purchased from January 2 to March 31 would be billed for
payment on June 5 and December 5. Vehicles purchased from April 1
to September 30 would be billed for payment on December 5, provided
that if any such motor vehicle or trailer is acquired or a situs for
the same in the County is acquired at such time as not to enable a
prorated personal property tax to be timely billed, such tax shall
be due and payable 30 days after the date of such prorated personal
property tax bill.
[Amended 12-9-1992; 12-8-1993]
[Amended 10-9-1991; 12-9-1992; 7-13-1994; 1-8-1997]
A.
The annual return of taxable tangible personal property for any motor vehicle, trailer, airplane, boat, and mobile home in the County shall be filed with the Commissioner of Revenue for the County on or before the 15th day of February of each year, except as stated in Subsections D and E; provided, further, that the annual return of taxable personal property for any motor vehicle, trailer, airplane, boat, and mobile home acquired after January 1 shall be filed with the Commissioner of Revenue within 60 days from the date of acquisition or situs in the County. Each return shall be signed by the owner of the property. If the property is owned by an association, partnership, limited liability company, or corporation, the return shall be signed by a member, partner, executive officer, or other person specifically authorized in writing by the association, partnership, limited liability company, or corporation to sign.
[Amended 11-8-2006; 1-9-2013; 10-11-2017]
B.
The annual return of taxable machinery and tools and
of taxable business tangible personal property employed in a business
or trade in the County as of January 1 shall be filed with the Commissioner
of Revenue for the County on or before the first day of March of each
year; provided, further, that the annual return of taxable machinery
and tools and of taxable business tangible personal property acquired
after January 1 shall be filed with the Commissioner of Revenue on
or before the first day of March of the following year. Each return
shall be signed by the owner of the property. If the property is owned
by an association, partnership, limited liability company, or corporation,
the return shall be signed by a member, partner, executive officer,
or other person specifically authorized in writing by the association,
partnership, limited liability company, or corporation to sign.
[Amended 11-8-2006; 1-9-2013; 10-11-2017]
C.
A penalty for failure to file such return as required
by this section shall be assessed as follows:
[Amended 3-23-2011]
D.
Notwithstanding the provisions of § 155-3A, Frederick 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 Frederick County, which hereby adopts this alternative method of filing. Personal property tax returns for mobile homes must, however, be filed annually, even if no change occurs.
[Amended 10-11-2017]
E.
Such owner or owners of motor vehicles, trailers, boats, and mobile
homes must file a new personal property tax return whenever there
is:
[Amended 10-11-2017]
(1)
A change in the name or address of the person or persons owning such
taxable 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, boats, and mobile homes
for which a tax return has been filed previously; or
(4)
Any change in which a person acquires one or more motor vehicles,
trailers, boats, and mobile homes and for which no personal property
tax return has been filed.
[Amended 9-8-1993; 11-10-2010]
There is hereby imposed a penalty of 10% of
the taxes past due which shall apply to any of the following taxes,
including assessments, fees or charges for any of the following taxes:
real estate, tangible personal property, sanitary district, machinery
and tools, business licenses, transient occupancy licenses, meal licenses,
public service, bank franchise, streetlights, and short-term rental.
[Added 9-8-1993; amended 9-8-2010]
There is hereby imposed on delinquent taxpayers
a fee to cover the administrative cost associated with the collection
of delinquent taxes. Such fees shall be in addition to all penalty
and interest and be in the amount of $30 for taxes collected subsequent
to the filing of a warrant or other appropriate legal document, but
prior to judgment, and $35 for taxes collected subsequent to judgment.
Pursuant to § 6 of Article X of the
Constitution of Virginia and § 58.1-3505 of the Code of
Virginia 1950, as amended, farm animals, farm machinery and farm implements,
as well as grains used for the nurture of farm animals, shall be exempt
from personal property taxation.
[Amended 9-8-1993; 11-10-2010; 1-9-2013]
Pursuant to the authority granted by §
58.1-3916 of the Code of Virginia, 1950, as amended, interest shall
be due and payable on all delinquent taxes on tangible personal property,
real estate, sanitary district tax, business license tax, transient
occupancy license tax, meal license tax, public service tax, bank
franchise tax, streetlights tax, short-term rental, and all penalties
thereon from the first day following the day such taxes are due at
the rate of 10% per annum.
[Added 7-14-1999]
Interest shall be paid to the taxpayer on overpayments
due to erroneously assessed taxes at the same rate as is charged on
delinquent taxes.
[Added 3-14-1990]
Interest shall be due and payable on all delinquent
landfill accounts from the first day following the day the landfill
charges are due at a rate of 10% per annum.
[Added 9-12-1990]
The Treasurer is authorized to accept payments
of local taxes and other fees by use of a credit card. In addition
to any penalties and interest, the Treasurer shall add to such payment
a sum not to exceed 4% of the amount of the tax, penalty and interest
paid, as a service charge for the acceptance of such card. Such service
charge shall not exceed the amount charged to the County by the credit
card company.
