58.1-3511 - Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment.
§ 58.1-3511. Situs for assessment; nonresident exception; refund of tax paidto city or county; apportioned assessment.
A. The situs for the assessment and taxation of tangible personal property,merchants' capital and machinery and tools shall in all cases be the county,district, town or city in which such property may be physically located onthe tax day. However, the situs for purposes of assessment of motor vehicles,travel trailers, boats and airplanes as personal property shall be thecounty, district, town or city where the vehicle is normally garaged, dockedor parked; except, (i) the situs for vehicles with a weight of 10,000 poundsor less registered in Virginia but normally garaged, docked or parked inanother state shall be the locality in Virginia where registered; and (ii) ifthe owner of a business files a return pursuant to § 58.1-3518 for anyvehicle with a weight of 10,000 pounds or less registered in Virginia andused in the business with the locality from which the use of such vehicle isdirected or controlled and in which the owner's business has a definite placeof business, as defined in § 58.1-3700.1, the situs for such vehicles shallbe such locality, provided such owner has sufficient evidence that he haspaid the personal property tax on the business vehicles to such locality. Anyperson domiciled in another state, whose motor vehicle is principally garagedor parked in this Commonwealth during the tax year, shall not be subject to apersonal property tax on such vehicle upon a showing of sufficient evidencethat such person has paid a personal property tax on the vehicle in the statein which he is domiciled. In the event it cannot be determined where suchpersonal property, described herein, is normally garaged, stored or parked,the situs shall be the domicile of the owner of such personal property.However, in the event the owner of the motor vehicle is a full-time studentattending an institution of higher education, the situs shall be the domicileof such student, provided the student has presented sufficient evidence thathe has paid a personal property tax on the motor vehicle in his domicile. Anyperson who shall pay a personal property tax on a motor vehicle to a countyor city in this Commonwealth and a similar tax on the same vehicle in thestate of his domicile, or in the state where such vehicle is normallygaraged, docked, or parked, may apply to such county or city for a refund ofsuch tax payment. Upon a showing of sufficient evidence that such person haspaid the tax for the same year in the state in which he is domiciled, thecounty or city may refund the amount of such payment.
B. The assessment of motor vehicles, travel trailers, boats or airplanesoperating over interstate routes, in the rendition of a common, contract orother private carrier service which are subject to property taxation in anyother state on the basis of an apportioned assessment, shall be apportionedin the same percentage as the total number of miles traveled in theCommonwealth by such vehicle bears to the total number of miles traveled bysuch vehicle.
(Code 1950, § 58-834; 1972, c. 185; 1974, c. 510; 1980, c. 105; 1981, c. 437;1984, c. 675; 1985, c. 156; 1994, cc. 961, 962; 1995, c. 449; 1998, c. 894;2003, cc. 34, 43.)