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

  § 74-2.2. Proration of tax on motor vehicles, trailers and semitrailers.  

Latest version.

  • (a)

    The tangible personal property tax shall also be levied upon motor vehicles, trailers and semitrailers subject to local taxation and which have acquired a situs within the county after January 1 for the balance of the tax year. Such tax shall be prorated on a monthly basis. The tax is due within 30 days of the date of the treasurer's bill. Any person failing to pay any taxes on or before the due date shall incur a penalty in the amount of ten percent of the total sum due by such tax owed.

    (b)

    When any person acquires a motor vehicle, trailer or semitrailer with situs in the county after January 1 or after the day on which it acquired situs, the tax shall be assessed for the portion of the tax year during which the new owner owns the motor vehicle, trailer or semitrailer and it has situs in the county.

    (c)

    When any motor vehicle, trailer or semitrailer loses its situs in the county after January 1, any tax paid shall be refunded for the remainder of the year unless the new situs of the vehicle is in a Virginia or other locality that does not prorate personal property tax.

    (d)

    When any person sells or otherwise transfers title to a motor vehicle, trailer or semitrailer with a situs in the county after January 1, the tax shall be relieved on a prorated monthly basis, and the relieved tax already paid shall be refunded.

    (e)

    For the purposes of proration, a period of one-half of a month or more shall be counted as a full month and a period of less than one-half of a month shall not be counted.

    (f)

    Any refund shall be made within 30 days from the county's determination that the tax is properly relieved. At the option of the taxpayer, any refund due under section 74-3(c) and (d) may be credited against the tax due the county on any motor vehicle, trailer or semitrailer owned by the taxpayer during the same tax year.

    (Ord. No. O-12-09, § 2, 6-12-2012)

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

(Ord. No. O-12-09, § 2, 6-12-2012)

Editor's note

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