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2003 SESSION
031007412Be 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 except, (i) 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; and (ii) the situs for business vehicles with a
weight of 10,000 pounds or less registered in Virginia and used in a business shall
be the locality in which the owner of such business is required to file a return
pursuant to § 58.1-3518 for any vehicle used in the business, in which the
owner of the business has a definite place of business, as defined in §
58.1-3700.1, and from which the use of such vehicle is directed or controlled,
provided such owner has sufficient evidence that he has paid the personal
property tax on the business vehicles to such locality. 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,
described herein, is 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.