SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2012 SESSION
Be 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; 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) if the owner of a business files a return pursuant to §
58.1-3518 for any vehicle with a weight of 10,000 pounds or less registered in
Virginia and used in the business with the locality from which the use of such
vehicle is directed or controlled and in which the owner's business has a definite
place of business, as defined in § 58.1-3700.1, the situs for such vehicles
shall be such locality, 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 that a motor vehicle is used by
a full-time student attending an institution of higher education, and such
use establishes that the motor vehicle is normally garaged at the location of
the institution of higher education, the situs shall be the domicile of
such student the owner of the motor vehicle, provided the student
has presented owner presents sufficient evidence that he has paid a
personal property tax on the motor vehicle in his domicile, upon request of
the locality of the institution of higher education. 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.