ARTICLE I. IN GENERAL

(a) Returns for tangible personal property, business personal property, manufactured homes, or machinery and tools shall be filed in accordance with the following provisions:

     (1) Tangible personal property, business personal property, manufactured homes, or machinery and tools with a situs in the County as of January 1 shall be filed with the commissioner of the revenue no later than March 1 of the tax year, with the exception of motor vehicles, trailers, semi-trailers, boats, or watercraft for which a return has previously been filed.

     (2) Not withstanding the provisions of this section, any person who has previously filed a property return on any motor vehicle, trailer, semi-trailers, 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 purpose of this paragraph to have filed a return on such property for subsequent tax years.

     (4) The registered owner of any motor vehicle, trailer and semi-trailer who moves into the County shall file a personal property return within sixty (60) days of the establishment of a situs for tax purposes within the County.

     (5) 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.

(b) Any person who is required to file a return under Sec. 21-7.5(a) and fails to do so by the date provided in this section shall be assessed a penalty in accordance with the schedule set out in Section 21-4.

(c) The owner of a motor vehicle, trailer, semi-trailers, boat or watercraft shall notify the commissioner of the revenue within sixty (60) days whenever there is:

     (1) A change in the name or address of the person or persons owning or leasing taxable personal property;

    (2) Any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers, semi-trailers or boats for which a re-turn has been filed;

    (3) Any change in the use of a vehicle which affects the eligibility requirements for Personal Property Tax Relief.
(Ord. No. 07-19, 10/16/07)