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 Prince George County
 Code of Ordinances
 Chapter 74. TAXATION
 Article I. IN GENERAL

  § 74-2. Tangible personal property tax return; filing; payment.  

Latest version.

  • (a)

    Tax return; filing. On or before February 5 of each year, every owner of tangible personal property or machinery and tools subject to taxation shall file with the commissioner of the revenue, on forms prescribed by the commissioner, an itemized list of such property with such descriptions, valuations and cost figures as the form shall require, except as provided in subsection (b), below. The commissioner shall mail forms to all persons believed to own such property in the county on January 1. Lessees of taxable property shall file returns listing the name and address of the owner. For motor vehicles and trailers which acquire a situs in the county on or after January 1 of any tax year, the owner of such motor vehicles and trailers shall file a return with the commissioner within 30 days of the date of the establishment of situs within the county.

    (b)

    Tax return; change. Motor vehicles, trailers, and boats shall be subject to annual assessment and taxation, based on a previous personal property tax return filed by the owner or owners of such property. For those 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 shall be based on the most recent tax return previously filed with the county. The owner of a motor vehicle, trailer, or boat shall request and shall file a new personal property tax return with the county, whenever there is: (i) a change in the name or address of the owner; (ii) a change in the situs of the property; (iii) any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers, or boats for which a tax return has been filed previously; or (iv) any change in which a person acquires one or more motor vehicles, trailers, or boats and for which no personal property tax return has been filed with the county.

    (c)

    Tax return; failure to file. If any person liable to file a return of any of the subjects of taxation mentioned in this chapter neglects or refuses to file such return for any year within the time prescribed, the commissioner of the revenue shall, from the best information he can obtain, enter the fair market value of such property and assess the same as if it had been reported to him.

    (d)

    Tax return; payment. The payment of taxes due and owing for each and every year to the county for personal property, mobile homes, and machinery and tools shall be paid by or on behalf of persons owing such taxes on or before June 5 or the first business day thereafter, if June 5 is not a business day or within 30 days of receiving a bill if based on proration. Where such taxes have not been paid to the county by the close of business of June 5 or the first business day thereafter, if June 5 is not a business day, or within 30 days of receiving a bill, there shall be due and owing by such taxpayer an additional penalty sum in the amount of ten percent of the total sum of such tax owed. Personal property tax returns shall be filed on or before February 5 or the first business day thereafter, if February 5 is not a business day.

    (e)

    Delinquent taxes; penalties. Failure to pay personal property, mobile home and machinery and tools taxes shall render such delinquent taxpayer subject to and liable for an administrative fee as follows:

    (1)

    For taxes collected after the filing of a warrant or other appropriate legal document but prior to judgment, $30.00; and

    (2)

    For taxes collected after judgment, $35.00.

    (Code 1988, § 13-2; Ord. No. O-00-005, 4-25-2000; Ord. No. O-05-009, 11-8-2005; Ord. No. O-10-06, 8-17-2010; Ord. No. O-12-09, § 1, 6-12-2012)

    Editor's note— The provisions of Ord. No. O-12-09, adopted June 12, 2012, are effective January 1, 2013.

    State Law reference— Power of county to provide dates for filing return, set penalties, etc., Code of Virginia, § 58.1-3916.

(Code 1988, § 13-2; Ord. No. O-00-005, 4-25-2000; Ord. No. O-05-009, 11-8-2005; Ord. No. O-10-06, 8-17-2010; Ord. No. O-12-09, § 1, 6-12-2012)

State law reference

Power of county to provide dates for filing return, set penalties, etc., Code of Virginia, § 58.1-3916.

Editor's note

The provisions of Ord. No. O-12-09, adopted June 12, 2012, are effective January 1, 2013.