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