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1997 SESSION

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SB 1093 Situs for assessment of personal property.

Introduced by: Stanley C. Walker (by request) | all patrons    ...    notes | add to my profiles

SUMMARY:

Situs for assessment of personal property. Subjects motor vehicles, trailers, and semitrailers registered in Virginia, but normally garaged or parked in another state, to the personal property tax. The situs for taxation and assessment shall be the locality of the registrant's address as shown on the vehicle's registration card. Vehicles for which a personal property tax is paid to another state are not subject to personal property tax in the Commonwealth.

FULL TEXT

• 01/20/97  Senate: Presented & ordered printed 975748753  pdf

HISTORY

• 01/20/97  Senate: Presented & ordered printed 975748753
• 01/20/97  Senate: Referred to Committee on Finance
• 02/04/97  Senate: Left in Finance