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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 | history

SUMMARY AS PASSED:

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.

SUMMARY AS PASSED HOUSE:

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 also clarifies that the costs of the distress, along with penalty and interest, are added to what the taxpayer owes and paid out of the proceeds of the sale.

SUMMARY AS INTRODUCED:

Personal property tax; distraint and sale of personal property for delinquent taxes.  Provides that the procedure for the distraint and sale of personal property to satisfy delinquent taxes shall be the same civil procedure used to enforce judgments for debts owed to private creditors, including the procedures for titling motor vehicles that are sold in such procedures. The bill also clarifies that the costs of the distress, along with penalty and interest, are added to what the taxpayer owes and paid out of the proceeds of the sale.