ARTICLE II. LOCAL
VEHICLE REGISTRATION
Sec. 15-23.
Payment of registration fee.
(a) The registered owner of each motor vehicle,
trailer and semi-trailer normally garaged, stored or parked, or to be
normally garaged, stored or parked in the county, shall, on or before the
fifth day of June of each calendar year, pay to the treasurer the proper
registration fee, as prescribed in this article, and such fees, together
with any penalties imposed.
(b) The registered owner of any motor vehicle, trailer and semi-trailer
other than those provided for in section 46.2-652, Code of Virginia, which
has been duly registered for the current calendar year in another state or
country and which has displayed upon it the license plate or plates issued
for such vehicle in such other state or country, who moves into the county
shall within sixty (60) days of the establishment of a situs for tax
purposes within the county for such vehicle, trailer or semi-trailer file a
personal property tax return for such property with the commissioner of the
revenue in accordance with section 21-7.5.
(c) The registered owner of any motor vehicle, trailer and semi-trailer, for
which a local vehicle license or registration fee has been paid to another
jurisdiction in Virginia, who moves into the county and normally garages,
stores or parks such motor vehicle, trailer or semi-trailer in the county
shall, within sixty (60) days of moving into the county, file a personal
property tax return for their motor vehicle, trailer and semi-trailer with
the commissioner of the revenue in accordance with section 21-7.5. No
registration fee shall be assessed for the remainder of the current
registration term as specified in section 15-27 of this article.
(d) Every purchaser of a new or used motor vehicle, trailer or semi-trailer
which normally will be garaged, stored or parked in the county shall have
sixty (60) days from the date of purchase to file a personal property tax
return with the commissioner of the revenue in accordance with section
21-7.5.
(Ord. No. 03-35,
9/2/03--effective January 1, 2004; Ord. No. 07-19, 10/16/07)
Cross reference—Penalty for
payment of taxes with bad check, § 2-2.
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