[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.
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.
[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.
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.
