[Adopted 11-13-1996]
[Amended 9-20-2005[1]]
All taxes annually imposed on personal property, except as hereinafter set forth, shall be payable by the record owner of the personal property having a situs in the County on January 1 of each year. The taxes due shall be collected twice a year with the first payment due on June 5 of each calendar year and the second payment due on December 5 of each calendar year.
[1]
Editor's Note: This ordinance provided that it take effect 1-1-2006.
[Amended 9-18-2012]
Motor vehicles, trailers and boats which have acquired a situs within this County after January 1 of a tax year shall be prorated on monthly basis and billed annually. 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. The owner of the motor vehicle, trailer or boat shall be granted a refund of the appropriate amount of tax already paid, which shall be prorated on a monthly basis, where any motor vehicle, trailer or boat loses it situs within the County after the tax day (January 1) or after the day on which it acquires a situs. 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 this County after the tax day or situs day, 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 of the County. Such refund shall be made within 30 days from the date such tax is relieved. No refund of less than $5 shall be issued to a taxpayer, unless specifically requested by the taxpayer. When any person, after the tax day or situs day, acquires a motor vehicle, trailer or boat with a situs in the County, the tax shall be assessed on the motor vehicle, trailer or boat for the portion of the tax year during which the new owner owns the motor vehicle, trailer or boat and it has a situs within the County.
[Amended 9-18-2012]
Any person who moves from a nonprorating locality to this County in a single tax year shall be entitled to a property tax credit in this 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 motor vehicle, trailer or boat 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 motor vehicle, trailer or boat in an amount equal to the tax paid to the nonprorating locality for the period of time commencing with the disposition of the original motor vehicle, trailer or boat and continuing through the close of the tax year in which the owner incurred tax liability to the nonprorating locality for the original motor vehicle, trailer or boat.
[Amended 1-17-2006]
The filing of returns for proration of personal property taxes and payment of such tax shall be by June 5 and December 5 or each taxable year, however, all personal property taxes assessed for a portion of the tax year less than the full year may be billed and collected on or after June 5 and December 5 of each year and such taxes shall be due 30 days after the date of the tax bill. If the tax is not paid when due, the penalty and interest otherwise provided by § 58.1-3916, Code of Virginia, 1950, as amended, shall be imposed based on the established due date.
Any person entitled to a refund or credit may make application for such refund or credit to the Commissioner of Revenue of the County no later than three years from the last day of the tax year during which the motor vehicle was sold or the title thereto transferred.