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2012 SESSION

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HB 919 Personal property tax; vehicle distrained and sold for delinquent taxes, penalty & accrued interest.

Introduced by: Robert H. Brink | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Personal property tax; distraint and sale of personal property for delinquent taxes.  Provides that a locality is not required to obtain a certificate of title when motor vehicles are distrained for sale to satisfy delinquent taxes. The bill clarifies that any penalties and interest owed by the taxpayer are paid out of the proceeds of the sale. Finally, the bill requires the party conducting the sale to provide the purchaser with a sales receipt or affidavit that the purchaser can use to apply for a certificate of title from the Department of Motor Vehicles.


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