(a) The tangible personal property tax shall be levied upon motor
vehicles which have acquired a situs within the County after January 1 of any tax year for
the balance of the tax year. Such tax shall be prorated on a monthly basis. The tax shall
be due and owing within thirty (30) days of the billing as indicated on the bill from the
treasurer. Any person failing to pay any taxes on or before the due date shall incur
penalties and interest as set forth in section 21-3 of this chapter.
(b) When any person acquires a motor vehicle with situs in the county
after January 1 or situs day, the tax shall be assessed for the portion of the tax year
during which the new owner owns the motor vehicle and it has a situs in the County.
(c) When any motor vehicle loses its situs after January 1 or after the
day on which it acquired situs ("situs day"), the tax shall be relieved and the
appropriate amount of tax, which shall be prorated on a monthly basis, shall be refunded
if such tax has already been paid. No refund shall be made if the motor vehicle acquires a
situs within the Commonwealth in a locality which does not prorate a personal property tax
on motor vehicles.
(d) When any person sells or otherwise transfers title to a motor
vehicle with a situs in the County after January 1 or situs day, the tax shall be
relieved, prorated on a monthly basis, and the appropriate amount of tax already paid
shall be refunded.
(e) For the purposes of proration under section 21-7.4(a) through (d),
a period of more than one-half of a month 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 thirty (30) days of the date the
County determines that the tax is properly relieved. Any refund due under section
21-7.4(c) and (d) may be credited against the tax due on any tax owed by the taxpayer. No
refund of less than five dollars ($5.00) shall be issued to a taxpayer, unless
specifically requested by the taxpayer.
(g) Any person who moves from a non-prorating locality to the County in
a single tax year shall be entitled to a personal property tax credit in the County if (i)
the person was liable for personal property taxes on a motor vehicle and has paid those
taxes to a non-prorating locality and (ii) the owner replaces for any reason the original
vehicle upon which taxes are due to the County for the same tax year. In such case, the
County shall provide a credit against the total tax paid to the non-prorating locality for
the period of time commencing with the disposition of the original vehicle and continuing
through the close of the tax year in which the owner incurred tax liability to the
non-prorating locality for the original vehicle.