[Adopted 9-12-1991; amended in its entirety 1-4-2023]
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NOTE: Authority: §§ 15.2-2286,
58.1-3518, 58.1-3518.1, 58.1-3519, 58.1-3916 and 58.1-3916.1.
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The provisions of this article apply to all
taxes provided for by this Code, to real estate taxes and to tangible
personal property taxes unless specifically provided otherwise either
in the article of this Code which provides for the specific tax; or
by the Code of Virginia.
The owner of a motor vehicle, trailer, and/or boat shall file
a new personal property tax return whenever there is:
A.
A change in the situs (either into or out of the County)
of the personal property;
B.
A change in the name or address of the person(s) owning
or leasing the property;
C.
The acquisition
of one or more motor vehicles, trailers and/or boats for which no
personal property tax return has been previously filed; or
D.
Any other
change affecting the assessment or levy of the personal property tax
on motor vehicles, trailers or boats for which a tax return had been
previously filed.
A.
Notwithstanding
the provisions of § 58.1-3518 of the Code of Virginia (1950),
as amended, providing for the filing of a personal property tax return
on motor vehicles, trailers and boats, the annual assessment and taxation
of motor vehicles, trailers and boats may be based on a previous personal
property tax return filed with the Commissioner of the Revenue of
Rappahannock County by the owner(s) of such property for those whose
name and address has not changed since a previous filing and whose
personal property has had no change in status or situs.
B.
Furthermore,
a taxpayer who failed to file a personal property tax return on such
property in any previous tax year, but who pays a personal property
tax for such tax year based on assessment information supplied to
the taxpayer by the Commissioner of the Revenue, shall be deemed,
for purpose of this subsection, to have filed a return on such property
for subsequent tax years.
Notwithstanding the foregoing, the Commissioner of the Revenue
shall waive the requirement for the filing of tax returns for motor
vehicles, trailers, and boats and, pursuant to Code of Virginia, §§ 58.1-3518.1
and 58.1-3519, assess such property based upon information received
from the State Department of Motor Vehicles, the State Department
of Wildlife Resources, or other public agency or private entity required
by law to report the presence of such property within the County,
and the tax shall be assessed and levied on such information.
An extension of time for the filing of personal property returns
when such return is required and not eligible for waiver may be granted
by the Commissioner of the Revenue upon receipt of a request from
the taxpayer. Upon receipt of such request, the Commissioner of the
Revenue shall grant or refuse the request, and shall notify the taxpayer
accordingly. Any extension of the filing date shall be for a fixed
number of days not to exceed, in any event, 60 days.
Real estate and tangible personal property taxes shall be paid
in full on or before December 5 of each year.
A.
The penalty for failure to file a personal property tax return in accordance with § 151-91 of this article shall be 10% of the tax assessable on the return or $10, whichever is greater, not to exceed the amount of tax due. The penalty for failure to file a return shall be assessed on the day after the return is due. Any penalty assessed shall become a part of the tax due and shall also accrue interest.
B.
The penalty for failure to pay tax on, time shall
be 10% of the tax past due or $10, whichever is greater, not to exceed
the amount of tax due. The penalty for failure to pay any tax shall
be assessed on the day after the tax is due. Any penalty assessed
shall become a part of the tax due and shall also accrue interest.
C.
No penalty for failure to pay tax shall be imposed
for any assessment made later than two weeks prior to the day on which
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 notice thereof is mailed.
D.
Penalty and interest for failure to file a return
or pay a tax shall not be imposed if such failure was not the fault
of the taxpayer as determined under § 58.1-3916 of the Code
of Virginia.
A.
Interest on taxes not paid on time shall accrue at
the rate of 10% per year beginning the first day next following the
due date and shall continue to accrue on any unpaid balance until
the tax is paid in full. Any penalty assessed shall become a part
of the tax due and shall also accrue interest.
B.
The County shall refund to the taxpayer any overpayment
of tax due to an erroneous assessment, together with interest at the
rate of 10% per annum prorated to the day of payment, provided, no
interest is required if the refund is $10 or less or the refund is
the result of a proration pursuant to § 58.1-3516 of the
Code of Virginia.
C.
Any partial payment received by the Treasurer on a delinquent account
shall be applied first against interest and then against the amount
of the tax, which amount shall include all penalties assessed.
D.
As provided by § 58.1-3913 of the Code of Virginia, when the Treasurer and a taxpayer have entered into a written agreement for the payment of delinquent taxes, including penalties and interest, they may agree as to the allocation of those payments between delinquent amounts and taxes that may become due during the term of the agreement. Under such an agreement, the Treasurer shall not be required to automatically allocate payments received to the most delinquent years, but may apply amounts received against taxes as they become due so to prevent the taxpayer from accumulating more penalties and interest. If there is no such written agreement, amounts received by the Treasurer shall be applied first against the most delinquent taxes, penalties and interest, and be applied as provided in Subsection C above. This provision shall apply whether the agreement is reached before or after the filing of an action to sell property to enforce the tax lien of the County.
A.
Any person who willfully fails or refuses to file
any tax return required by law, or who makes any false statement with
intent to defraud in such return, shall be guilty of a Class 3 misdemeanor
if the amount of tax lawfully assessed in connection with the return
is less than or equal to $1,000, and shall be guilty of a Class 1
misdemeanor if the amount of the tax so assessed is more than $1,000.
B.
Any person who collects taxes on behalf of the County
and holds same in trust for payment to the County, and who then willfully
fails to pay over such taxes to the County shall be guilty of larceny.
C.
Prior
to the initiation of an application by the owner of the subject property,
the owner's agent, or any entity in which the owner holds an ownership
interest greater than 50%, for a special exception, special use permit,
variance, rezoning or other land-disturbing permit, including building
permits and erosion and sediment control permits, or prior to the
issuance of final approval, the applicant shall produce satisfactory
evidence that delinquent real estate taxes, nuisance charges, and
any other charges that constitute a lien on the subject property,
that are owed to the locality and have been properly assessed against
the subject property, have been paid, unless otherwise authorized
by the treasurer. (Note: Code of Virginia, § 15.2-2286)
[Added 5-1-2023]
In the event the services of an attorney, including
the County Attorney, or of a collection agency are required to collect
any taxes, penalties or interest, the taxpayer shall also be responsible
for reasonable attorney's or collection agency's fees, not to exceed
20% of the amount collected.
This article, as amended, shall become effective
at 12:00 midnight on January 1, 2003, provided, all penalties and
interest assessed prior to the effective date of the amendments to
this article shall remain due and owing in the amounts assessed.
