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2002 SESSION
024315560Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3511 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3511. Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment.
A. The situs for the assessment and taxation of tangible personal property,
merchants' capital and machinery and tools shall in all cases be the county,
district, town or city in which such property may be physically located on the
tax day. However, the situs for purposes of assessment of motor vehicles,
travel trailers, boats and airplanes as personal property shall be the county,
district, town or city where the vehicle is normally garaged, docked or parked;
however, the situs for vehicles with a weight of 10,000 pounds or less
registered in Virginia but normally garaged, docked or parked in another state
shall be the locality in Virginia where registered. In the event it cannot be
determined where a motor vehicle or boat is normally garaged, docked or parked,
the situs shall be the locality in which such motor vehicle or boat is
registered. Any person domiciled in another state, whose motor vehicle is
principally garaged or parked in this Commonwealth during the tax year, shall
not be subject to a personal property tax on such vehicle upon a showing of
sufficient evidence that such person has paid a personal property tax on the
vehicle in the state in which he is domiciled. In the event it cannot be
determined where such personal property travel trailers and airplanes,
described herein, is are normally garaged, stored or parked, the situs shall be
the domicile of the owner of such personal property. However, in the event the owner of the
motor vehicle is a full-time student attending an institution of higher
education, the situs shall be the domicile of such student, provided the
student has presented sufficient evidence that he has paid a personal property
tax on the motor vehicle in his domicile. Any person who shall pay a personal
property tax on a motor vehicle to a county or city in this Commonwealth and a
similar tax on the same vehicle in the state of his domicile, or in the state
where such vehicle is normally garaged, docked, or parked, may apply to such
county or city for a refund of such tax payment. Upon a showing of sufficient
evidence that such person has paid the tax for the same year in the state in
which he is domiciled, the county or city may refund the amount of such
payment.
B. The assessment of motor vehicles, travel trailers, boats or airplanes operating over interstate routes, in the rendition of a common, contract or other private carrier service which are subject to property taxation in any other state on the basis of an apportioned assessment, shall be apportioned in the same percentage as the total number of miles traveled in the Commonwealth by such vehicle bears to the total number of miles traveled by such vehicle.