Chapter 19 – Tax Due Dates; Vehicle License Tax; Filing of Returns

[Adopted 5-15-2017]

§ 3.7-63 Real estate, personal property, machinery and tools, and merchant’s capital tax due dates.

Beginning in 2018, for each taxable year, county taxes on real estate, tangible personal property, merchant’s capital and machinery and tools shall be paid, by or on behalf of persons owing such taxes, in two equal installments. One installment shall be due and payable on or before the fifth day of June of the taxable year, and the second or remaining installment shall be due and payable on or before the fifth day of December of the taxable year. If any such date shall fall on a day when the County’s administrative offices are closed, all such taxes due on such date shall be due and payable on the first business day thereafter.

§ 3.7-64 Vehicle license tax.

There is hereby imposed an annual vehicle license tax of $35 for automobiles and trucks, and $24 for motorcycles. The license tax shall be paid at the same time as the first installment of tangible personal property taxes is due and payable. The license tax shall be collected in the same manner that other taxes are collected.

§ 3.7-65 Filing of returns.

A. Returns for tangible personal property, business tangible personal property, machinery and tools, or merchant’s capital with a situs in the County as of January 1 shall be filed with the Commissioner of the Revenue no later than February 15 of the tax year in accordance with the following provisions:

(1) Tangible personal property, machinery and tools, and merchant’s capital with a situs in the County as of January 1 shall be filed with the Commissioner of the Revenue no later than February 15 of the tax year, with the exception of motor vehicles, trailers, semitrailers, boats, or watercraft for which a return has previously been filed.

(2) Notwithstanding the provisions of this section, any person who has previously filed a property return on any motor vehicle, trailer, semitrailer, boat or watercraft, for which there has been no change in situs or status as hereinafter set forth in this section, shall not be required to file another personal property tax return on such property. The assessment and taxation of property shall be based on the most recent tax return previously filed with the County.

(3) Furthermore, a taxpayer who failed to file a personal property tax return on such property in any previous tax year, but who pays a personal property tax for such tax year based on information supplied to the taxpayer by the Commissioner of the Revenue, shall be deemed, for the purpose of this subsection, to have filed a return on such property for subsequent tax years.

B. Notwithstanding the foregoing, the Commissioner of the Revenue, at his/her option, may waive the requirement for the filing of tax returns for motor vehicles, trailers, semitrailers, or boats and pursuant to Code of Virginia, §§ 58.1-3518.1 and 58.1-3519 and assess such property based upon information received from the Virginia Department of Motor Vehicles, the Virginia Department of Game and Inland Fisheries, or other public agency or private entity required by law to report the presence of such property within the County, and the tax shall be assessed and levied on such information.

§ 3.7-66 Interest on delinquent taxes.

Pursuant to Code of Virginia, § 58.1-3916, interest at the rate of 10% per annum from the first day following the date such tax is due shall be collected upon the principal and penalties of all such taxes and levies remaining unpaid, which penalty and interest shall be collected and accounted for by the Treasurer along with the principal sum.

§ 3.7-67 Penalty for nonpayment of taxes.

A. Pursuant to the authority of Code of Virginia, § 58.1-3916, there is imposed a penalty for failure to pay County real estate, tangible personal property, and machinery and tools and merchants’ capital taxes when due. Such penalty shall be in the amount of 10% of the tax past due on such property; the penalty shall in no case exceed the amount of the tax assessable. Said penalty shall be assessed on the day after the tax, or an installment thereof, is due and when so assessed shall become a part of the tax.

B. The penalty shall not be imposed for any assessment made later than two weeks prior to the day on which taxes are due, if such assessment is made thereafter through the fault of a local official, and if such assessment is paid within two weeks after the notice is mailed.

C. The penalty shall not be imposed if such failure to pay was not the fault of the taxpayer, or was the fault of the Commissioner of the Revenue or the Treasurer, as the case may be. The failure to pay the tax due to a medically determinable physical or mental impairment on the date the tax is due shall be presumptive proof of lack of fault on the taxpayer’s part, provided the tax is paid within 30 days of the due date; however, this provision shall not apply if there is a committee, legal guardian or other fiduciary handling the individual’s affairs. The Treasurer shall make determinations of fault relating to failure to pay a tax.

§ 3.7-68 Fee to cover cost of collection of delinquent taxes.

A fee is imposed on delinquent taxpayers to cover the administrative costs and reasonable attorney’s or collection agency’s fees actually contracted for. The attorney’s or collection agency’s fees shall not exceed 20% of the delinquent tax bill associated with the collection of delinquent taxes. Such administrative costs shall be in addition to all penalties and interest, and be the amount permitted in Code of Virginia, § 58.2-3958.

Article VII – Taxation and Fees

Division 18 – Transient Occupancy Tax

§3.7-55 Imposed

Pursuant to Virginia Code § 58.1-3819, in addition to all other taxes, there is hereby imposed and levied a tax equivalent to two percent (2%) of the total room charge paid by or for any such transient for the use or possession of accommodations; provided however, that the tax imposed by this subsection will not be imposed on any transient occupancy in any Lodging Facility that is located within any town that has imposed a tax on transient occupancy.

Exemptions.

No tax is payable hereunder on the total room charge paid for accommodations to any hospital, medical clinic, convalescent home, or home for the aged.

§3.7-56 Definitions

The following words and phrases when used in this Article, for the purposes of this Article, have the meanings respectively ascribed to them in this Section, except in those instances where the context clearly indicates a different meaning:

Accommodations means any room or rooms, lodgings, accommodations, or space at a Lodging Facility for which tax is imposed on the retail sale of the same pursuant to this Article.

Accommodations fee means the room charge less the discount room charge, if any, provided that the accommodations fee must not be less than $0.

Accommodations intermediary means any person other than an accommodations provider that (i) facilitates the sale of an accommodation and (ii) either (a) charges a room charge to the customer, and charges an accommodations fee to the customer, which fee it retains as compensation for facilitating the sale; (b) collects a room charge from the customer; or (c) charges a fee, other than an accommodations fee, to the customer, which fee it retains as compensation for facilitating the sale. For purposes of this definition, “facilitates the sale” includes brokering, coordinating, or in any other way arranging for the purchase of the right to use accommodations via a transaction directly, including one or more payment processors, between a customer and an accommodations provider.

Accommodations intermediary does not include a person:

(1) If the accommodations are provided by an accommodation provider operating under a trademark, trade name, or service mark belonging to that person;

(2) Who facilitates the sale of an accommodation if (i) the price paid by the customer to such person is equal to the price paid by such person to the accommodations provider for the use of the accommodations and (ii) the only compensation received by such person for facilitating the sale of the accommodation is a commission paid from the accommodation provider to such person; or

(3) Who is licensed as a real estate licensee pursuant to Article 1 (§ 54.1-2100 et seq.) of Chapter 21 of Title 54.1 of the Virginia Code, when acting within the scope of such license.

Accommodations provider means any person that furnishes accommodations to the general public for compensation. The term “furnishes” includes the sale of use or possession or the sale of the right to use or possess.

County means the County of Appomattox, Virginia.

“Commissioner of the Revenue” shall mean the Commissioner of the Revenue of the County of Appomattox , Virginia, or any duly authorized deputies or agents.

or

Director means Director of the local Department of Tax Administration or any of duly authorized deputies or agents of the Director.

Discount room charge means the full amount charged by the accommodation provider to the accommodation intermediary, or an affiliate thereof, for furnishing the accommodations.

Lodging Facility means any public or private hotel, inn, apartment hotel, hostelry, tourist camp, tourist cabin, tourist home or house, camping grounds, club, motel, rooming house, any place that offers Short-Term Lodging, or other place within the County offering accommodations for one or more persons at any one time, and the owner and operator thereof, who, for compensation, furnishes accommodations to any transients as hereinafter defined.

Person means individuals, firms, partnerships, associations, corporations, persons acting in representative capacity and combinations of individuals of whatever form and character.

Room charge means the total charge made to, or total price paid by or for, a transient in a retail sale for the use or possession of accommodations at any such Lodging Facility before taxes. “Room charge” includes any fee charged to the customer and retained as compensation for facilitating the sale, whether described as an accommodations fee, facilitation fee, or any other name.

Retail Sale means a sale to any person for any purpose other than for resale.

Transient means any person who, for any period of less than thirty consecutive days either at his own expense or at the expense of another, obtains accommodations in any Lodging Facility as hereinabove defined, for which a charge is made.

§3.7-57 Collection

(a) For any retail sale of accommodations facilitated by an accommodation intermediary, the accommodations intermediary will be deemed a facility making a retail sale of an accommodation. The accommodations intermediary must collect the tax imposed pursuant to this Article, computed on the total room charge, from the person paying for the accommodations at the time payment for such accommodations is made and shall be liable for the same.

(b) For any retail sale of accommodations not facilitated by an accommodation intermediary, the accommodations provider must collect the tax imposed pursuant to this Article, computed on the total room charge, from the person paying for the accommodations at the time payment for such accommodations is made and shall be liable for the same.

§3.7-58 Report and Remittance of Tax

(a) For any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary must remit the tax imposed pursuant to this Article to the Commissioner.

(b) For any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider must remit the tax imposed pursuant to this Article to the Commissioner.

(c) For any transaction for the retail sale of accommodations involving two or more parties that meet the definition of accommodations intermediary, nothing in this Article prohibits such parties from making an agreement regarding which party will be responsible for collecting and remitting the tax, so long as the party so responsible is registered with the Commissioner for purposes of remitting the tax. In such event, the party that agrees to collect and remit the tax will be the sole party liable for the tax, and the other parties to such agreement will not be liable for such tax.

(d) The person collecting any such tax required pursuant to this Article must make out a report on such forms and setting forth such information as the Commissioner may prescribe and require, showing the amount of total room charges collected, and the tax required to be collected, and must sign and deliver the same to the Commissioner with a remittance of such tax.

(e) Such reports and remittances must be made monthly on or before the 20^th day of the month and covering the amount of tax collected during the preceding month. If the remittance is by check or money order; it must be payable to the County and all remittances received hereunder by the Commissioner must be promptly delivered to the Treasurer.

If the remittance is made on or before the 20^th day of the month, the person making said remittance may deduct 3% from said remittance as a collection fee.

(f) Each accommodations intermediary must submit to the Commissioner the property addresses and gross receipts for all accommodations facilitated by the accommodations intermediary in Appomattox County on a monthly basis.

§3.7-59 Interest and penalties upon failure or refusal to remit tax.

If any accommodations provider or accommodations intermediary fails or refuses to remit to the Commissioner, the tax required to be collected and paid under this Article within the time and in the amount specified in this Article, the Commissioner will add a penalty of ten percent (10%), and if the tax remains delinquent and unpaid for a period of one month from the date the same is due and payable, interest will be charged on the unpaid balance at the applicable interest rate. Such interest will accrue from the date on which the tax was due and payable.

§3.7-60 Remission Upon Going Out Of Business

Whenever any person required to collect and pay to the County a tax under Section [insert] quits or otherwise disposes of the business, any tax payable under the provisions of this Article to the County becomes immediately due and payable, and such person must immediately make a report and pay the tax due.

§3.7-61 Penalty For Violation Of Article

Any person convicted of willful failure or refusal to file a tax return at the times required by this Article will be subject to criminal penalties. If the tax lawfully assessed in connection with the return that was not filed is $1,000 or less, then such failure or refusal to file will be punishable as a Class 3 misdemeanor. If the tax lawfully assessed in connection with the return that was not filed is more than $1,000, then such failure or refusal to file will be punishable as a Class 1 misdemeanor. In determining the penalty to be applied in the event that a person has not filed a tax return as required by this Article, the penalty will be based on the amount due to the County as determined by the Commissioner. Each such failure or refusal will constitute a separate offense. Such conviction will not relieve any such person from the payment, collection, or remittance of such tax, plus penalties and interests, as provided in this Article.

§3.7-62 Powers and duties of Commissioner generally; rules and regulations.

1. If any person required to collect and remit the tax imposed by this Article fails to file a statement and a remittance, or if the Commissioner has reasonable cause to believe that an erroneous statement has been filed; the Commissioner may proceed to determine the amount due to the County pursuant to Va. Code § 58.1-3903.
2. The Commissioner will ascertain the name of every person operating a Lodging Facility in the County liable for the collection of the tax levied by this Article. The Commissioner or Treasurer has the power to adopt rules and regulations not inconsistent with the provisions of this Article and the Code of Virginia for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of such rules and regulations will be on file and available for public examination in the Commissioner’s office during regular office hours. Failure or refusal to comply with any rules and regulations promulgated under this Section is a violation of this Article.

(Ordinance of 02-21-2023)

Chapter 17 – List of Heirs or Affidavit

[Adopted 7-18-2011 (Ch. 147, Art. XIX, of the 1993 Code)]

§ 3.7-54 Recordation fee imposed.

There is hereby imposed and levied by the County a fee of $25 for the recordation of a list of heirs pursuant to § 64.2-509, Code of Virginia, or an affidavit pursuant to § 64.2-510, Code of Virginia, as provided in § 58.1-1717.1, Code of Virginia. (See § 58.1-1718, Code of Virginia.)

Chapter 16 – Assessment of Real Estate Devoted to Agriculture and Horticulture

[Adopted 6-16-2008]

§ 3.7-46 Findings of fact.

The Board of Supervisors finds that the preservation of real estate devoted to agricultural and horticultural uses within the County is in the public interest and, having heretofore adopted a land use plan, hereby ordains that such real estate shall be taxed in accordance with the provisions of the Code of Virginia, Article 4 of Chapter 32 of Title 58.1 (§ 58.1-3230 et seq.), and of this article.

§ 3.7-47 Application for classification and assessment generally.

A. The owner of any real estate devoted to agricultural or horticultural use meeting the criteria set forth in §§ 58.1-3230 and 58.1-3233(2), Code of Virginia, may on or before November 1 of any year make an application to the Commissioner of the Revenue for the classification, assessment and taxation of such property for the next succeeding year on the basis of its use, under the procedures set forth in § 58.1-3234, Code of Virginia. Such application shall be on forms provided by the State Department of Taxation and supplied by the Commissioner of the Revenue and shall include such schedules, photographs and drawings as may be required by the Commissioner of the Revenue. Applications shall be filed annually, on or before November 1 of each year, if special assessment is desired to be continued. However, upon the payment of a late filing fee at the rate of $0.25 per acre on the total acreage, with a minimum charge of $25, an owner may file an application within no more than 60 days after the filing deadline specified herein.

B. In any year in which a general reassessment is being made, a property owner may submit the application provided for in this section by November 1 or within 30 days of the mailing of his notice of increase in assessment, whichever is later.

C. A separate application shall be filed under this section for each parcel on the land book. An application shall also be submitted whenever the use or acreage of land previously approved changes.

D. An application fee at the rate of $0.15 per acre on the total acreage, with a minimum fee of $15 per individual owner, shall be paid to the Treasurer of the County for each application filed under this section. Upon the payment of such application fee, together with the payment of a late filing fee to the Treasurer, at the rate of $0.25 per acre on the total acreage, with a minimum charge of $25, an owner may file a late application within no more than 60 days after the filing deadline specified in this section.

§ 3.7-48 Revalidation of previously approved applications.

Any previously approved application filed under § 3.7-47 shall be revalidated annually. The owner shall, on or before December 5 of each year, file a request for revalidation of his application on forms provided by the Commissioner of the Revenue. There shall be a revalidation fee at the rate of $0.15 per acre on the total acreage, with a minimum fee of $15 per individual owner, which fee shall be charged for revalidation for the 2015 tax year and at six-year intervals thereafter, and which shall be paid to the Treasurer of the County. However, upon the payment of a late filing fee to the Treasurer, at the rate of $0.25 per acre on the total acreage, with a minimum charge of $25, an owner may file a late revalidation request after December 5 but prior to December 31. For the years in which a revalidation fee is due, this late filing fee shall be in addition to the revalidation fee.

§ 3.7-49 Determinations by Commissioner of the Revenue.

A. Promptly upon receipt of any application under this article, the Commissioner of the Revenue shall determine whether the subject property meets the criteria for use value assessment and taxation under this article, subject to the provisions of §§ 58.1-3230 and 58.1-3233, Code of Virginia. If the Commissioner of the Revenue determines that the subject property does not meet such criteria, the Commissioner shall determine the value of such property for its qualifying use as well as its fair market value.

B. Minimum acreage requirements.

(1) Real estate devoted to agricultural or horticultural use shall consist of a minimum of five acres.

(2) The foregoing requirements for minimum acreage shall be determined by adding together the total area of contiguous real estate excluding recorded subdivision lots titled in the same ownership. For purposes of this section, properties separated only by a public right-of-way are considered contiguous.

C. If the Commissioner of the Revenue determines that the property does meet such criteria, he/she shall determine the value of such property for its qualifying use, as well as its fair market value. If the Commissioner of the Revenue determines that the property does not meet such criteria, he/she shall deny the application and notify the applicant of the denial in writing.

D. In determining whether the subject property meets the criteria for agricultural use or horticultural use, the Commissioner of the Revenue may request an opinion from the Commissioner of Agriculture and Consumer Services. Upon the refusal of the Commissioner of Agriculture and Consumer Services to issue an opinion, or in the event of an unfavorable opinion which does not comport with standards set forth by the respective director, the party aggrieved may seek relief from the Circuit Court of Appomattox County. If the Court finds in his favor it may issue an order, which shall serve in lieu of an opinion for the purposes of this article.

§ 3.7-50 Land book entries; tax to be extended from use value.

The use value and fair market value of any property qualifying under this article shall be placed on the land book before delivery to the County Treasurer, and the tax for the next succeeding tax year shall be extended from the use value.

§ 3.7-51 Roll-back tax when use changes to nonqualifying use.

A. There is hereby imposed a roll-back tax and interest thereon, in such amounts as may be determined under § 58.1-3237, Code of Virginia, with the rate of interest the same as that for delinquent taxes, upon any property as to which the use changes to a nonqualifying use under this article.

B. The owner of any real estate liable for roll-back taxes shall report to the Commissioner of the Revenue, on forms to be prescribed, any change in the use of such property to a nonqualifying use and shall pay the roll-back tax then due. On failure to report and pay within 60 days following such change in use, such owner shall be liable for an additional penalty equal to 10% of the amount of the roll-back tax and interest, which penalty shall be collected as a part of the tax. In addition such penalty, there is hereby imposed interest of 1/2% of the amount of the roll-back tax, interest and penalty, for each month or fraction thereof during which the failure continues.

§ 3.7-52 Misstatements in application.

Any person making a material misstatement of fact in any application filed pursuant to this article shall be liable for all taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the County, together with interest and penalties thereon. If such material misstatement was made with the intent to defraud the County, he shall be further assessed with an additional penalty of 100% of such unpaid taxes.

§ 3.7-53 Applicability of general tax law.

The provisions of Title 58.1, Code of Virginia, applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation under this article mutatis mutandis, including, without limitation, provisions relating to delinquency, tax liens and the correction of erroneous assessments, and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes.

Article VII – Taxation and Fees

Division 15 – Assessment for Courthouse Security Personnel and E-Tickets

SECTION 1

§ 3.7-42 Fee imposed.

A fee in the amount of $20 per criminal or traffic case shall be imposed upon any individual convicted of a violation of any statute or ordinance in either the General District, Juvenile and Domestic Relations or Circuit Court of Appomattox County.

(Ordinance of 06-15-20)

§ 3.7-43 Collection and disbursement.

The fee set forth in § 3.7-42 shall be assessed by the Clerk of the Court in which the conviction occurred, along with the other costs of the court proceedings, and deposited with the County Treasurer. The Treasurer shall hold said funds subject to appropriation by the Board of Supervisors to the Appomattox County Sheriff’s Department for the funding of courthouse security personnel.

§ 3.7-44 Authority.

This article is enacted in accordance with § 53.1-120 of the Code of Virginia, as amended.

§ 3.7-45 Effective date.

The effective date of this article is September 1, 2007.

SECTION 2

§ 3.7-45(b) – Fee Imposed

Pursuant to Va. Code §17.1-279.1, there is hereby adopted and assessed an additional sum of five dollars ($5.00) as part of the costs in each criminal or traffic case in the district or circuit courts located in the County of Appomattox, where the defendant is charged with the violation of any statute or ordinance by the Appomattox County Sheriff’s Department.

The assessment shall be collected by the clerk of the court in which the action is filed, remitted to the treasurer of Appomattox County, and held by such treasurer subject to disbursements by the governing body to the Appomattox County Sheriff’s Department solely to fund software, hardware, and associated equipment costs for the implementation and maintenance of an electronic summons system.

(Ordinance of 12-21-20)

Division 14 – Personal Property Tax Relief

[Adopted 12-19-2005]

§ 3.7-38 Purpose; definitions; relation to other ordinances.

A. The purpose of this article is to provide for the implementation of the changes to the Personal Property Tax Relief Act (PPTRA) effected by legislation adopted during the 2004 Special Session I and the 2005 Regular Session of the General Assembly of Virginia.

B. Terms used in this article that have defined meanings set forth in PPTRA shall have the same meaning as set forth in § 58.1-3523, Code of Virginia, as amended.

C. To the extent that the provisions of this article conflict with any prior ordinance or provision of the County Code, this article shall control.

§ 3.7-39 Method of computing and reflecting tax relief.

A. For tax years commencing in 2006, the County adopts the provisions of Item 503E of the 2005 Appropriations Act providing for computation of tax relief as a specific dollar amount to be offset against the total taxes that would otherwise be due but for PPTRA and the reporting of such specific dollar relief on the tax bill.

B. The Board shall by ordinance set the rate of tax relief as such a level that it is anticipated fully to exhaust PPTRA relief funds provided to the County by the commonwealth. Any amount of PPTRA relief not used within the County’s fiscal year shall be carried forward and used to increase the funds available for personal property tax relief in the following fiscal year.

C. Personal property tax bills shall set forth on their face the specific dollar amount of relief credited with respect to each qualifying vehicle, together with an explanation of the general manner in which relief is allocated.

§ 3.7-40 Allocation of relief among taxpayers.

A. Allocation of PPTRA relief shall be provided in accordance with the general provisions of this article, as implemented by the specific provision of the County’s annual budget relating to PPTRA relief.

B. Relief shall be allocated in such a manner as to eliminate personal property taxation on each qualifying vehicle with an assessed value of $500 or less.

C. Relief with respect to qualifying vehicles with assessed values of more than $500 shall be provided at a rate annually fixed in the County budget and applied to the first $20,000 in value ($10,000 assessed value) of each such qualifying vehicle that is estimated fully to use all available state PPTRA relief. The rate shall be established annually as a part of the adopted budget for the County.

§ 3.7-41 Transitional provision.

A. Pursuant to authority conferred in Item 503D of the 2005 Appropriations Act, the County Treasurer is authorized to issue a supplemental personal property tax bill in the amount of 100% of tax due without regard to any former entitlement to state PPTRA relief, plus applicable penalties and interest, to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005 or any prior tax year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the state share of such bill have become available, whichever earlier occurs.

B. Penalty and interest with respect to bills issued pursuant to Subsection A of this section shall be computed on the entire amount of tax owed. Interest shall be computed at the rate provided in the Appomattox County Code from the original due date of the tax.

Division 13 – Assessment of New Buildings

[Adopted 12-19-2005]

§ 3.7-35 Assessment authorized.

All new buildings substantially completed or fit for use and occupancy prior to November 1 of the year of completion shall be assessed when so completed or fit for use and occupancy, and the Commissioner of the Revenue of Appomattox County shall enter in the books the fair market value of such building. No partial assessment as provided herein shall become effective until information as to the date and amount of such assessment is recorded in the office of the Treasurer of Appomattox County and made available for public inspection.

§ 3.7-36 Computation of tax

The total tax on any such new building for that year shall be the sum of:

A. The tax upon the assessment of the completed building, computed according to the ratio which the portion of the year such building is substantially completed or for fit for use and occupancy bears to the entire year; and

B. The tax upon the assessment of such new building as it existed on January 1 of that assessment year, computed according to the ratio which the portion of the year such building was not substantially complete or fit for use and occupancy bears to the entire year.

§ 3.7-37 Deadline extended.

With respect to any assessment made under this article after September 1 of any year, the penalty for nonpayment by December 5 shall be extended to February 5 of the succeeding year.

Division 12 – Assessment for Processing Persons Admitted to Jail

[Adopted 8-1-2004]

§ 3.7-33 Processing fee established.

In the County of Appomattox, Virginia, on and after August 1, 2004, a processing fee of $25 is hereby assessed and imposed upon any individual admitted to a County, city or regional jail following conviction within the County of Appomattox, Virginia, of a crime, misdemeanor or violation of a local ordinance of the County of Appomattox or any town located within this County. Said fee shall be assessed by the Clerk of the Court in which the conviction occurred and collected with the other costs of the court proceedings. After collection by the Clerk of the Court, the assessment shall be remitted to the Treasurer of the County of Appomattox and held subject to appropriation by the Board of Supervisors to the Sheriff to defray the cost of processing the convicted arrested persons into the local or regional jail.

§ 3.7-34 Effective date.

The effective date of this article shall be August 1, 2004, or the date of adoption, whichever is later.

Chapter XI – RESERVED

§ 3.7-30 through § 3.7-32. (Reserved)

Division 10 – Assessment for Courthouse and Jail

[Adopted 6-27-1991 (Ch. 147, Art. X, of the 1993 Code)]

§ 3.7-28 Assessment imposed.

[Amended 7-12-1993; 4-7-2014]

There is hereby assessed as part of the fees taxed as costs in each criminal or traffic case in the General District Court, the Juvenile and Domestic Relations District Court and the Circuit Court the sum of $2. In addition, there is also hereby assessed a fee of $1 for all civil cases.

§ 3.7-29 Collection and disbursement.

This assessment shall be collected by the Clerk of the Court in which the action is heard and remitted to the Treasurer of the County and held by the Treasurer subject to disbursements by the Board of Supervisors for construction, renovation or maintenance of a courthouse or jail and court-related facilities and to defray increases in the cost of heating, cooling, electricity and ordinary maintenance.

Division 9 – Assessment for Law Library

[Adopted 3-27-1991 (Ch. 147, Art. IX, of the 1993 Code)]

§ 3.7-25 Assessment on actions filed in Circuit Court.

There shall be assessed as part of the costs incident to each civil action at law or equity filed in the Circuit Court in the County $3 for the purpose of establishing a law library, to be open to the public.

§ 3.7-26 Assessment on actions filed in General District Court.

There shall be assessed as part of the costs incident to each civil action filed in the General District Court in the County $3 for the purpose of establishing a law library.

§ 3.7-27 Collection and disbursement.

[Amended 4-7-2014]

Funds received from the above assessment shall be collected by the Clerk of the Court in which the action is filed and remitted to the Treasurer of the County and held by such Treasurer subject to disbursements by the Board of Supervisors for the acquisition of law books, law periodicals, and computer legal research services, computer terminals for off-site placement to maximize access to the law library by the public, and equipment for the establishment, use and maintenance of a law library which shall be open for the use of the public at hours convenient to the public.

Division 8 – Refund of Local Taxes

[Adopted 5-11-1990 (Ch. 147, Art. VIII, of the 1993 Code)]

§ 3.7-24 Refund of taxes erroneously paid; time limit.

A. Upon proper certification by the Commissioner of the Revenue or the Treasurer, Appomattox County, the County Administrator may issue warrants to refund any local taxes erroneously paid. This authority is in accordance with § 58.1-3990, Code of Virginia, as amended.

B. No refund shall be made when application therefor was made more than three years after the last day of the tax year for which such taxes were assessed.

Division 7 – Utility Tax

[Adopted 6-29-1989 (Ch. 147, Art. VII, of the 1993 Code)]

§ 3.7-19 Tax imposed.

[Amended 9-20-2004; 4-7-2014]

A tax will be charged consumers of electricity utilities as authorized in § 58.1-3814, Code of Virginia, as amended. This tax shall be levied on all residents of Appomattox County, including those within incorporated towns. The tax will be charged consumers of electricity by electric utility suppliers as authorized in § 58.1-3814, Code of Virginia, as amended. The rate of tax on the electric energy delivered to an ultimate consumer shall be as follows:

A. Residential consumers. Such tax shall be 20% times the minimum monthly charge imposed upon the customer plus the rate of $0.014768 on each kilowatt hour (kWh) delivered monthly to residential consumers by the service provider not to exceed $3 monthly.

B. Commercial/industrial consumers. Such tax shall be 20% times the minimum monthly charge imposed upon the consumer plus the rate of $0.015279 on each kilowatt hour (kWh) delivered monthly, not to exceed $20 per month.

§ 3.7-20 When effective.

This tax will not be effective until 60 days subsequent to written notice by certified mail from the County to the registered agent of the utility corporation that is required to collect the tax.

§ 3.7-21 Exemptions.

Public safety agencies, as defined herein, are exempt from this tax.

§ 3.7-22 Definitions. [Amended 9-20-2004; 4-7-2014]

[Amended 9-20-2004; 4-7-2014]

As used in this article, the following terms shall have the meanings indicated:

PUBLIC SAFETY AGENCIES

Functional divisions of public agencies which provide fire-fighting, police, medical or other emergency services or private entities which provide such services on a voluntary basis.

§ 3.7-23 Violations and penalties.

[Amended 7-12-1993]

A violation of this article shall constitute a Class 1 misdemeanor.

Division 6 – Bank Franchise Tax

[Adopted 6-13-1980; amended in its entirety 7-12-1993 (Ch. 147, Art. VI, of the 1993 Code)]

§ 3.7-15 Definitions.

For the purposes of this article, the following words shall have the meanings ascribed to them by this section:

BANK

As defined in § 58.1-1201, Code of Virginia.

NET CAPITAL

A bank’s net capital computed pursuant to § 58.1-1202, Code of Virginia.

§ 3.7-16 Tax imposed; apportionment for branches.

A. Pursuant to the provisions of Chapter 12 of Title 58.1, Code of Virginia, there is hereby imposed upon each bank located outside any incorporated town but otherwise within the boundaries of this County a tax on net capital equaling 80% of the state rate of franchise tax set forth in § 58.1-1210, Code of Virginia.

B. In the event that any bank is located within the boundaries of this County but outside any incorporated town located herein and is not the principal office but is a branch extension or affiliate of the principal office, the tax upon such branch shall be apportioned as provided by § 58.1-1211, Code of Virginia.

§ 3.7-17 Filing of return; disposition; payment.

A. On or after the first day of January of each year, but not later than March 1 of any such year, all banks whose principal offices are located within this County but outside any incorporated town herein shall prepare and file with the Commissioner of the Revenue a return as provided by § 58.1-1207, Code of Virginia, in duplicate, which shall set forth the tax on net capital computed pursuant to Chapter 12 of Title 58.1, Code of Virginia, as amended. The Commissioner of the Revenue shall certify a copy of such filing of the bank’s return and schedules and shall forthwith transmit such certified copy to the State Department of Taxation. [Amended 4-7-2014]

B. In the event that the principal office of a bank is located outside the boundaries of this County or within any town located herein and such bank has branch offices located within this County, in addition to the filing requirements set forth in Subsection A hereof, any bank conducting such branch business shall file with the Commissioner of the Revenue of this County a copy of the real estate deduction schedule, apportionment and other items which are required by §§ 58.1-1211, 58.1-1212, and 58.1-1213, Code of Virginia, as amended.

C. Each bank, on or before the first day of June of each year, shall pay into the Treasurer’s office (or other appropriate official) of this County all taxes imposed pursuant to this article.

§ 3.7-18 Violations and penalties.

[Amended 4-7-2014]

Any bank which shall fail or neglect to comply with any provision of this article shall be fined 5% of the tax due, which fine shall be recovered upon motion, after five days’ notice in the Circuit Court of this County. The motion shall be in the name of the commonwealth and shall be presented by the attorney for the commonwealth of this locality.

Division 5 – Exemption for Elderly and Disabled Persons

[Adopted 9-8-1978 (Ch. 147, Art. V, of the 1993 Code)]

§ 3.7-10 Purpose.

In accordance with §§ 58.1-3210 and 58.1-3506.3, Code of Virginia, as amended, the Board of Supervisors of Appomattox County hereby deems those elderly persons or permanently and totally disabled persons who fall within the provisions of this article to be bearing an extraordinary tax burden on the real estate defined herein in relation to their income and net worth.

§ 3.7-11 Definitions.

For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:

AFFIDAVIT

The real estate tax exemption affidavit.

BOARD OF SUPERVISORS

The Appomattox County Board of Supervisors.

COMMISSIONER OF THE REVENUE

The Commissioner of the Revenue of Appomattox County, Virginia, or any of his duly authorized deputies or agents.

COUNTY

The County of Appomattox, Virginia.

DWELLING

The full-time residence of the person or persons claiming exemption.

ELDERLY

A person or persons not less than 65 years of age as of December 31 of the year prior to the year the exemption is requested.

EXEMPTION

Exemption from the Appomattox County real estate tax according to the provisions of this article.

FAIR MARKET VALUE

When applied to real estate, the assessed value, as shown on the records of the Commissioner of the Revenue; when applied to personal property, the actual value as appraised by the Commissioner of the Revenue.

HEAD OF HOUSEHOLD

The person who provides the primary source of income for the household.

PERMANENTLY AND TOTALLY DISABLED

A person as described in § 58.1-3217, Code of Virginia.

[Amended 7-12-1993]

PROPERTY

Real property.

RELATIVE

Any relation by blood or marriage.

TAXABLE YEAR

The calendar year, from January 1 until December 31, for which exemption is claimed.

§ 3.7-12 Exemption on certain real estate.

A. Taxation of the dwelling owned by and occupied as the sole dwelling of any person or persons who are elderly or permanently and totally disabled in accordance with the definitions cited above is hereby exempted subject to the following restrictions and conditions: [Amended 4-10-1981; 5-8-1981; 4-13-1984; 1-2-1996; 2-4-2008; 4-7-2014]

(1)  The total combined income during the immediately preceding calendar year from all sources of the owners of the dwelling living therein and of the owners’ relatives living in the dwelling does not exceed $35,000, provided that the first $6,500 of income of each relative, other than spouse, of the owner or owners who is living in the dwelling shall not be included in such total. [Amended 03-21-22]

(2) The net combined financial worth of the owners and of the spouse of any owners shall not exceed $100,000. The net worth shall include equitable interest and shall be determined on December 31 of the calendar year immediately preceding the application for exemption.

(3) The fair market value of the dwelling and the land not exceeding one acre upon which the dwelling is situated, not to exceed $75,000, is excluded from the combined financial worth determined in Subsection A(2).

B. The person(s) claiming such exemption shall file annually with the Commissioner of the Revenue an affidavit setting forth the names of the related persons occupying such real estate and that the total combined net worth, including equitable interests and the combined income from all sources, of the person(s) as specified in Subsection A above does not exceed the limits prescribed herein. Such affidavit shall be filed not later than the 15th day of February and each succeeding calendar year no later than said date. The Commissioner of the Revenue shall also make such further inquiry of persons seeking such exemption, requiring answers under oath, as may be reasonably necessary to determine qualifications therefor as specified herein. The Commissioner of the Revenue may, in addition, require the production of certified tax returns and any other records to establish the income or financial worth of any applicant for tax relief. [Amended 5-15-2017]

C. In lieu of the annual affidavit requirement in Subsection B above, the person claiming said exemption may file the affidavit on a three-year cycle with an annual certificate by the taxpayer that no information contained on the last preceding affidavit has changed to violate the limitations and conditions provided herein. [Added 1-2-1996]

§ 3.7-13 Grant of exemption; calculation of amount; change in financial situation.

A. Such exemption may be granted by the Commissioner of the Revenue for any year following the date that the head of the household occupying such dwelling and owning title or partial title thereto is certified as being elderly or permanently and totally disabled in accordance with §§ 58.1-3210 through 58.1-3217, Code of Virginia, as amended. [Amended 4-7-2014]

B. If the Commissioner of the Revenue determines that the person(s) is qualified for an exemption, he shall so certify the same and shall determine the percentage of exemption allowable and issue a list of persons eligible and the amount of the exemption determined to be applicable to the claimant’s real estate tax liability. Such exemption shall apply only to the tax year for which issued.

C. Calculation of amount; maximum exemption. [Amended 2-4-2008]

(1) The tax exemption shall be as shown on the following schedule:

(2) The maximum annual exemption on any one property shall be $350.

D. Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which the affidavit mentioned above is filed and having the effect of exceeding or violating the limitations and/or conditions provided in this section shall be promptly reported to the Commissioner of the Revenue by the applicant and shall nullify any relief of real estate tax liability for the then current taxable year and the taxable year immediately following.

E. Exemption will be afforded in accordance with either the elderly or the permanently and totally disabled, but not both.

§ 3.7-14 Violations and penalties.

[Amended 7-12-1993]

When any person(s) with intent to defraud shall make a false or incorrect application or affidavit for an exemption, he or she shall be guilty of a Class 1 misdemeanor.

Division 4 – Probate of Wills; Grants of Administration

[Adopted 3-10-1978 as Ch. 8, Art. V, of the 1978 Code (Ch. 147, Art. IV, of the 1993 Code)]

§ 3.7-8 Tax imposed.

There is hereby imposed and levied by the County a tax equal to 1/3 of the amount of the state tax collectable for the state on the probate of a will or the grant of administration.

§ 3.7-9 Collection; payment to Treasurer; compensation of Clerk.

The Clerk of the Circuit Court shall collect the tax imposed by this article and pay the same to the Treasurer, and the Clerk of the Circuit Court shall be entitled to compensation in an amount equal to 5% of the amount so collected and paid over to the Treasurer.

Article VII – Taxation and Fees

[HISTORY: Adopted by the Board of Supervisors of Appomattox County as indicated in article histories. Amendments noted where applicable.]

Division 3 – Recordation Tax

[Adopted 3-10-1978 as Ch. 8, Art. IV, of the 1978 Code (Ch. 147, Art. III, of the 1993 Code)]

§ 3.7-5 Tax imposed.

[Amended 4-7-2014]

There is hereby imposed a County recordation tax in an amount equal to 1/3 of the amount of the state recordation tax collectable for the state on the first recordation of each taxable instrument, provided that where a deed or other instrument conveys, covers or relates to property located partly in this County and partly in another county or city or in other counties or cities, the tax imposed under the authority of this section shall be computed only with respect to the property located in this County.

§ 3.7-6 Payment to Treasurer.

The Clerk of the Circuit Court of the County collecting the tax imposed under this article shall pay the same to the Treasurer.

§ 3.7-7 Compensation of Clerk.

The Clerk of the Circuit Court collecting the tax imposed by this article shall be entitled to compensation for such service in an amount equal to 5% of the amount so collected and paid over to the Treasurer.

Division 2 – Retail Sales Tax

[Adopted 3-10-1978 as Ch. 8, Art. II, of the 1978 Code; amended in its entirety 7-12-1993 (Ch. 147, Art. II, of the 1993 Code)]

§ 3.7-3 Tax imposed; statutory guidelines.

Pursuant to Title 58.1, Chapter 6, § 58.1-605, Code of Virginia, a local general retail sales tax at the rate of 1% to provide revenue for the general fund of the County is hereby levied. Such tax shall be added to the rate of the state sales tax imposed by Chapter 6, Title 58.1, Code of Virginia. It shall be subject to all provisions of Chapter 6, Title 58.1, Code of Virginia, all the amendments thereof and the rules and regulations published with respect thereto.

§ 3.7-4 Administration and collection.

[Amended 4-7-2014]

Pursuant to Title 58.1, Chapter 6, § 58.1-605, Code of Virginia, the local general retail sales tax levied by this article shall be administered and collected by the State Tax Commissioner in the same manner and subject to the same penalties as provided for the state sales tax.

Division 1 – Personal Property Exemption

[Adopted 3-10-1978 as Ch. 8, Art. I, of the 1978 Code (Ch. 147, Art. I, of the 1993 Code)]

§ 3.7-1 Certain household goods exempted.

A. Enumeration.

(1) Certain household goods and personal effects are exempt from personal property taxation pursuant to § 58.1-3504, Code of Virginia. Items classified as exempt from personal property taxation are as follows: [Amended 4-7-2014]

(a) Bicycles.

(b) Household and kitchen furniture, including gold and silver plates, plated ware, watches and clocks, sewing machines, refrigerators, automatic refrigerating machinery of any type, vacuum cleaners and all other household machinery, books, firearms and weapons of all kinds.

(c) Pianos, organs, phonographs and record players and records to be used therewith and all other musical instruments of whatever kind, radio and television instruments and equipment.

(d) Oil paintings, pictures, statuary, curios, articles of virtu and works of art.

(e) Diamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry.

(f) Sporting and photographic equipment.

(g) Clothing and objects of apparel.

(h) All other tangible personal property used by an individual or a family or household incident to maintaining an abode.

(2) The classification above set forth shall apply only to such property owned and used by an individual or by a family or household incident to maintaining an abode.

B. Notwithstanding any provision set forth above, household appliances in residential rental property used by an individual or by a family or household incident to maintaining an abode shall be deemed to be fixtures and shall be assessed as part of the real property in which they are located. For purposes of this subsection, “household appliances” shall mean all major appliances customarily used in a residential home and which are the property of the owner of the real estate, including, without limitation, refrigerators, stoves, ranges, microwave ovens, dishwashers, trash compactors, clothes dryers, garbage disposals and air-conditioning units. [Amended 7-12-1993]

§ 3.7-2 Certain farm animals and implements exempted.

A. Farm animals, grains and other feeds used for the nurture of farm animals, farm machinery and farm implements are hereby defined as separate items of taxation and classified as follows: [Amended 4-7-2014]

(1) Horses, mules and other kindred animals.

(2) Cattle.

(3) Sheep and goats.

(4) Hogs.

(5) Poultry.

(6) Grains and other feeds used for the nurture of farm animals.

(7) All farm machinery and farm implements as defined in Va. Code §§58.1-3505(A)(8), (A)(9) and (A)(10).

(8)  Motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to Va. Code §§ 46.2-665, 46.2-666, or 46.2-670.

        (Ordinance of 06/15/2020, 01/17/2023 )

B. The Board of Supervisors of Appomattox County hereby exempts, in whole, from taxation all of the above classes of farm animals, grains and feeds used for the nurture of farm animals, farm machinery or farm implements.

Division 1 – Personal Property Exemption
Division 2 – Retail Sales Tax
Division 3 – Recordation Tax
Division 4 – Probate of Wills; Grants of Administration
Division 5 – Exemption for Elderly and Disabled Persons
Division 6 – Bank Franchise Tax
Division 7 – Utility Tax
Division 8 – Refund of Local Taxes
Division 9 – Assessment for Law Library
Division 10 – Assessment for Courthouse and Jail
Division 11 – (Reserved)
Division 12 – Assessment for Processing Persons Admitted to Jail
Division 13 – Assessment of New Buildings
Division 14 – Personal Property Tax Relief
Division 15 – Assessment for Courthouse Security Personnel
Division 16 – Assessment of Real Estate Devoted to Agriculture and Horticulture
Division 17 – List of Heirs or Affidavit
Division 18 – Transient Occupancy Tax
Division 19 – Tax Due Dates; Vehicle License Tax; Filing of Returns