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ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
1994 SESSION
LD8802144Patrons--Hull, Albo, Almand, Callahan, Connally, Dillard, Fisher, Harris, Keating, Marshall, May, Mayer, McClure, Mims, O'Brien, Plum, Puller, Scott and Van Landingham; Senators: Barry, Calhoun, Gartlan, Howell, Saslaw, Waddell and Woods
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-3518.1 as follows:
§ 58.1-3518.1. Alternative method of filing returns for motor vehicles.
A. Notwithstanding the provisions of § 58.1-3518, the governing body of
any county, city or town may provide by ordinance for an alternative method
of filing personal property tax returns for motor vehicles. Any such
ordinance adopted pursuant to this section may provide for the annual
assessment and taxation of motor vehicles based on a previous personal
property tax return filed by the owner or owners of such property. For
those [ owning taxable personal property whose name or address have
not changed since a previous filing and for that personal property show
status or situs has not changed since a previous filing whose name
or address has not changed since a previous filing and whose personal
property has had no change in status or situs ] , the assessment and
taxation of property may be based on a personal property tax return
previously filed with the jurisdiction adopting such an alternative method.
B. Any jurisdiction adopting such an alternative method may require the owner of a motor vehicle to file a new personal property tax return whenever there is: (i) a change in the name or address of the person or persons owning taxable personal property; (ii) a change in the situs of personal property; (iii) any other change affecting the assessment or levy of the personal property tax on motor vehicles for which a tax return has been filed previously; or (iv) any change in which a person acquires one or more motor vehicles and for which no personal property tax return has been filed.
C. Nothing in this section shall preclude any jurisdiction from assessing taxable personal property in accordance with § 58.1-3519 or assessing penalties and interest in accordance with § 58.1-3916.