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1995 SESSION
LD4573724Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3516.1 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3516.1. Payment of taxes prorated under § 58.1-3516.
Notwithstanding the contrary language of §§ 58.1-3515, 58.1-3518, 58.1-3913, 58.1-3915, and 58.1-3916, or subdivision B of § 58.1-3516, relating to the tax day, or tax filing or payment dates, or dates on which penalty and interest are to be charged or added to delinquent tax returns or payments, or any other general provisions of law relating to such dates, the City of Winchester is authorized to provide, by ordinance, in combination with the adoption of proration of personal property taxes under § 58.1-3516, the following:
1. The payment of the personal property tax on any prorated
personal property subject to proration shall be due on the last
day of the twelfth month after such personal property has acquired situs
within the city; however, if the property loses situs in the City of
Winchester, or if the taxpayer sells or otherwise transfers title to the
property, the tax shall be due on the last day of the month following the
month of the loss of situs or of the sale or other transfer of title of the
property.
2. The penalties for failure to pay the tax on such personal property shall begin the day following the due date for the tax on the property.
The provisions of Subtitle III (§ 58.1-3000 et seq.) of Title 58.1 which are
not in conflict herewith shall apply, mutatis mutandis with
the respective differences having been considered, to the imposition
and collection of personal property taxes by the City of Winchester, and the
tax credit and exemption provisions of § 58.1-3516 for the payment of taxes
to other jurisdictions shall specifically apply to any ordinance adopted
under the authority of this section.