Warren County, VA Filing of Tax Returns for Personal Property

All returns of tangible personal property owned January 1 of any year, including mobile homes, business equipment and machinery and tools, shall be filed by every person liable for the tax on such property, with the office of the Commissioner of Revenue, on forms approved by such office, on or before the 15th day of February of each calendar year, with the exception of motor vehicles, trailers, boats and mobile homes that acquired a situs within the County or are transferred to a new owner in the County after January 15, for which the deadline for filing a return shall be 30 days following the date of such transfer or acquisition of situs in the County.

Any person failing to file such return for all tangible personal property subject to the tax on or before the due date for such return shall inure a penalty thereon of 10% of the tax as assessable on such return or $10, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of the tax assessable. Such penalty shall be added to the amount of taxes or levies due from such taxpayer and shall be collected in the same manner as is provided by law for the collection of other taxes.

The assessment of a penalty under this section shall not be deemed a defense to any criminal prosecution f or failing to make the return of taxable property as required by law or this section.

Penalty for failure to file a return or to pay a tax levied under Article XII of this chapter shall not be imposed if such failure was not the fault of the taxpayer, or was the fault of the Commissioner of Revenue or the Treasurer, as the case may be. "Not the fault of the taxpayer" shall be construed as the occurrence or nonoccurrence of some event or condition beyond the taxpayer's control which would cause a reasonably prudent person to be unable to file a return or to pay a tax on the due date. The failure to file a return or to pay a tax due to a medically determinable physical or mental impairment on the date the return or tax is due shall be presumptive proof of lack of fault on the taxpayer's part, provided that the return is filed or the taxes are paid within 30 days of the due date; however, this provision shall not apply if there is a committee, legal guardian or other fiduciary handling the individual's affairs. The Treasurer shall make determinations of fault relating exclusively for failure to pay a tax, and the Commissioner of Revenue shall make determinations of fault relating exclusively to failure to file a return. Additionally, the Treasurer, in matters of paying taxes, and the Commissioner of the Revenue, in the matter of filing tax returns, may further provide for reasonable extensions of time, not to exceed 90 days of the payment of real estate taxes and for filing returns on tangible personal property, machinery and tools and merchants' capital, and the business, professional and occupational license tax, whenever good cause exists. The official granting such an extension shall keep a record of every such extension. If any taxpayer who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.

[Amended 4-1-1997]

Notwithstanding the provisions of § 160-56A, Warren County provides for an alternative method of filing personal property tax returns for motor vehicles, trailers and boats. Such motor vehicles, trailers and boats may be assessed annually based on a previous personal property tax return filed by the owner or owners of such property. For those whose name or address has not changed since a previous filing and whose personal property has had no change in status or situs, the assessment and taxation of property shall be based on a personal property tax return previously filed with Warren County, which hereby adopts this alternative method of filing.

[Added 1-20-1998[1]]

[1]

Editor's Note: This ordinance also provided that it should become effective retroactive to January 1, 1998.

Such owner or owners of motor vehicles, trailers and boats must file a new personal property tax return whenever there is:

[Added 1-20-1998[2]]

(1)

A change in the name or address of the person or persons owning such taxable personal property;

(2)

A change in the situs of personal property;

(3)

Any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers or boats for which a tax return has been filed previously; or

(4)

Any change in which a person acquires one or more motor vehicles, trailers or boats and for which no personal property tax return has been filed.

[2]

Editor's Note: This ordinance also provided that it should become effective retroactive to January 1, 1998.