[Adopted 9-12-1984 as Ch. 9, Art. IV., of the 1984 Frederick County Code]
[Added 4-11-1990; amended 11-12-1992]
Pursuant to the Code of Virginia 1950, as amended, Title 58.1, Chapter 35, Tangible Personal Property and Machinery and Tools Taxes, is hereby adopted by reference thereto, and there is hereby levied and assessed against the owner of any motor vehicle, trailer, airplane or boat which has a situs in the County on January 1 of any year a personal property tax for that year on such motor vehicle, trailer, airplane or boat at the rate established by the Board of Supervisors for each tax year.
[Added 12-14-2005]
A. 
Purpose; definitions; relation to other ordinances.
(1) 
The purpose of this section is to provide for the implementation of the changes to PPTRA affected by legislation adopted during the 2004 Special Session I and the 2005 Regular Session of the General Assembly of Virginia.
(2) 
Terms used in this section that have defined meanings set forth in PPTRA shall have the same meanings as set forth in Va. Code § 58.1-3523, as amended.
(3) 
To the extent that the provisions of this section conflict with any prior ordinance or provision of the County of Frederick Code, this section shall control.
B. 
Method of computing and reflecting tax relief.
(1) 
For tax years commencing in 2006, the County of Frederick adopts the provisions of Item 503.E of the 2005 Appropriations Act, providing for the computation of tax relief as a specific dollar amount to be offset against the total taxes that would otherwise be due but for PPTRA and the reporting of such specific dollar relief on the tax bill.
(2) 
The Board shall, as part of the annual budget adopted pursuant to Chapter 25 of Title 15.2 of the Code of Virginia and by annual budget resolution, set the rate of tax relief at such a level that it is anticipated fully to exhaust PPTRA relief funds provided to the County of Frederick by the commonwealth. Any amount of PPTRA relief not used within the County's fiscal year shall be carried forward and used to increase the funds available for personal property tax relief in the following fiscal year.
(3) 
Personal property tax bills shall set forth on their face the specific dollar amount of relief credited with respect to each qualifying vehicle, together with an explanation of the general manner in which relief is allocated.
C. 
Allocation of relief among taxpayers.
(1) 
Allocation of PPTRA relief shall be provided in accordance with the general provisions of this section, as implemented by the specific provisions of the County's annual budget relating to PPTRA relief.
(2) 
Relief shall be allocated in such a manner as to eliminate personal property taxation of each qualifying vehicle with an assessed value of $1,000 or less.
(3) 
Relief with respect to qualifying vehicles with assessed valued of more than $1,000 shall be provided at a rate, annually fixed in the County budget and applied to the first $20,000 in value of each such qualifying vehicle, that is estimated fully to use all available state PPTRA relief. The rate shall be established annually as a part of the adopted budget for the County of Frederick.
D. 
Transitional provisions.
(1) 
Pursuant to authority conferred in Item 503.D of the 2005 Appropriations Act, the County Treasurer is authorized to issue a supplemental personal property tax bill, in the amount of 100 percent of tax due without regard to any former entitlements to state PPTRA 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.
(2) 
Penalty and interest with respect to bills issued pursuant to Subsection D(1) of this section shall be computed on the entire amount of tax owed. Interest shall be computed at the rate provided in § 155-6 Code of Frederick County from the original due date of the tax.
A. 
Classification for local taxation.
(1) 
All vehicles without motive power used or designed to be used as mobile homes or offices or for other means of habitation by any person are hereby declared to be separate items of taxation and shall constitute a classification for local taxation separate from other such classifications of tangible personal property.
(2) 
All boats or watercraft under five tons, whether used for business or pleasure, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classifications of tangible personal property.
B. 
The Commissioner of Revenue shall assess the personal property referred to in Subsection A at a rate of assessment and at a rate of taxation as that applicable to other classes of personal property.[1]
[1]
Editor's Note: Original Article V, entitled "Tax on Bank Stock," which immediately followed this section, was deleted 12-9-1992.
[Added 4-11-1990]
Pursuant to the authority granted by § 58.1-3916 of the Code of Virginia 1950, as amended, a penalty of 10% of the taxes past due shall be added to any late tax payment and paid. This provision shall apply to tangible personal property and machinery and tools tax payments received by the Treasurer after the date such taxes are due in the County.
[Added 4-11-1990; amended 9-11-1991; 12-9-1992; 4-12-1995]
A. 
Volunteer firefighters and rescue squad personnel.
(1) 
Pursuant to the provisions of § 58.1-3506.A.13 of the Code of Virginia 1950, as amended, one motor vehicle which is owned by each volunteer rescue squad member or volunteer fire department member is hereby to be declared to be in a separate class of property for tangible personal taxation, constituting a classification for local taxation separate from other such classification of tangible personal property, provided that the volunteer rescue squad member or volunteer fire department member regularly responds to emergency calls. In January of each year, said volunteer shall furnish the Commissioner of the Revenue with a certification by the chief or head of the volunteer organization that said volunteer is a member of the volunteer rescue squad or fire department who regularly responds to calls or regularly performs other duties for the rescue squad or fire department, and the motor vehicle owned by the volunteer rescue member or volunteer fire department member is identified.
(2) 
Any replacement vehicle so certified shall be classified as above and subject to proration pursuant to § 155-26.1 of this Code.
B. 
Recycling equipment. Pursuant to the authority granted by § 58.1-3661 of the Code of Virginia 1950, as amended, certified recycling equipment shall be exempted from payment of machinery and tools tax as established by the Board of Supervisors.
[Added 11-12-1992; amended 12-9-1992; 7-13-1994]
A. 
Tax liability. There is hereby levied and assessed a personal property tax at the same rate against the owner of any motor vehicle, trailer or boat with a situs in the County who acquires such property, or which property acquires a situs in the County, on or after January 2 of any year, prorated on a monthly basis, for that portion of the year during which such owner owns such property and situs is in the County. For purposes of proration, a period of more than 1/2 of a month shall be counted as a full month and a period of less than 1/2 of a month shall not be counted. All taxable property shall be assessed as of January 1 of each year in which the property has a situs in the County, provided that if a motor vehicle, trailer or boat acquires situs in the County on or after January 2, it shall be assessed as of the first day of the month in which such situs was acquired.
B. 
Relief, refunds and credits. When any motor vehicle, trailer or boat loses its situs within the County, the owner thereof shall be relieved from personal property taxation and receive a refund for personal property tax already paid, prorated on a monthly basis for that portion of the tax period remaining, except as otherwise provided herein. Any motor vehicle, trailer or boat legally assessed a personal property tax for any tax year or portion thereof by another jurisdiction in the commonwealth, which tax has been paid, shall be exempt from personal property taxation by the County for such tax year or portion thereof. No refund shall be made if the motor vehicle, trailer or boat acquires a situs within the commonwealth in a nonprorating locality. When any person sells or otherwise transfers title to a motor vehicle, trailer or boat with a situs in the County after January 1 or the day on which it acquires a situs in the County, the tax shall be relieved, prorated on a monthly basis, and the appropriate amount of tax already paid shall be refunded or credited, at the option of the taxpayer, against the tax due on any motor vehicle, trailer or boat owned by the taxpayer during the same tax year by the Treasurer. Such refund shall be made within 30 days of the date such tax is relieved. No refund of less than $5 shall be issued to a taxpayer unless specifically requested by the taxpayer. Any person who moves from a nonprorating locality to the County in a single tax year shall be entitled to a property tax credit in the County if the person was liable for personal property taxes on a motor vehicle, trailer or boat and has paid those taxes to a nonprorating locality and the owner replaces for any reason the original vehicle upon which taxes are due to the nonprorating locality for the same tax year. The County shall provide a credit against the total tax due on the replacement vehicle in an amount equal to the tax paid to the nonprorating locality for the period of time commencing with the disposition of the original vehicle and continuing through the close of the tax year in which the owner incurred tax liability to the nonprorating locality for the original vehicle. All taxpayers entitled to a refund or credit shall make application therefor to the Commissioner of Revenue, provided that application is made within three years from the last day of the tax year during which the motor vehicle, trailer or boat lost situs, was sold or had its title transferred.