[Adopted 11-8-1995]
Tangible personal property tax shall be levied
and collected on motor vehicles, trailers and boats which have acquired
a situs within the County after January 1 of any tax year for the
remaining portion of the tax year. When any person acquires a motor
vehicle, trailer or boat with situs in the County after January 1
and situs remains in the County after such acquisition, the tax shall
be assessed against the new owner for the remainder of the tax year.
Such tax shall be prorated on a monthly basis. 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.
When any motor vehicle, trailer or boat loses
its situs within the County after January 1 or after the day on which
it acquires a situs within the County (hereafter "situs day"), the
tax shall be relieved, prorated on a monthly basis and the appropriate
amount of tax refunded if such tax has already been paid, upon application
by the owner to the Commissioner of Revenue and notice to the Commonwealth
of Virginia Department of Motor Vehicles (if applicable); provided,
however, that 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 situs day, the tax shall be relieved, prorated
on a monthly basis, upon application by the owner to the Commissioner
of Revenue and notice to the Commonwealth of Virginia Department of
Motor Vehicles (if applicable), and the appropriate amount of tax
already paid refunded or credited by the Treasurer, 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.
[Added 10-15-1996]
Property tax shall be levied and collected on
manufactured homes, as defined in § 36-85.3, Code of Virginia,
1950, as the same may from time to time be amended, which has acquired
a situs within the County and used as a place of full-time residence
by any person after January 1 of any tax year for the remaining portion
of the tax year. When any person acquires a manufactured home with
situs in the County after January 1 and situs remains in the County
after such acquisition, the tax shall be assessed against the new
owner for the remainder of the tax year. Such tax shall be prorated
on a quarterly basis. For purposes of proration, a period of equal
to or less than 1 1/2 months shall not be counted.
[Added 10-15-1996]
When any manufactured home loses its situs in
the County after January 1 or after the day on which it acquires a
situs within the County (hereafter "situs day"), the tax shall be
relieved, prorated on a quarterly basis and the appropriate amount
of tax refunded if such tax has already been paid, upon application
by the owner to the Commissioner of Revenue and notice to the Commonwealth
of Virginia Department of Motor Vehicles (if applicable); provided,
however, that no refund shall be made if the manufactured home acquires
a situs within the Commonwealth in a nonprorating locality.
[Added 10-15-1996]
When any person sells or otherwise transfers
title to a manufactured home with a situs in the County after January
1 or situs day, the tax shall be relieved, prorated on a quarterly
basis, upon application by the owner to the Commissioner of Revenue
and notice to the Commonwealth of Virginia Department of Motor Vehicles
(if applicable), and the appropriate amount of tax already paid refunded
or credited by the Treasurer at the option of the taxpayer, against
the tax due on any manufactured home owned by the taxpayer during
the same tax year.
Any refund required 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 if the owner, for any reason, replaces
the original 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 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 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 vehicle, trailer or boat.
Tangible personal property which was legally
assessed by another jurisdiction in the commonwealth and on which
the tax has been paid is exempt from taxation under this section for
the tax year or portion thereof during which such property was legally
assessed by other jurisdiction and taxes were paid to that jurisdiction
and not refunded in whole or in part.
Filing procedures shall be in compliance with Article XIV of this chapter.
Notwithstanding any other date for billing and
payment of personal property taxes, the County may bill all personal
property taxes assessed for a portion of the tax year on or after
December 15 of each year.
[Amended 7-18-2018]
The taxes shall be due by the due date on the tax bill, pursuant to § 160-26 of this chapter.
Any taxpayer entitled to a refund or credit
must make application therefor to the Commissioner of Revenue no later
than 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.
