58.1-3516.1 - Payment of taxes prorated under § 58.1-3516.
§ 58.1-3516.1. Payment of taxes prorated under § 58.1-3516.
Notwithstanding the contrary language of §§ 58.1-3515, 58.1-3518, 58.1-3913,58.1-3915, and 58.1-3916, or subdivision B of § 58.1-3516, relating to thetax day, or tax filing or payment dates, or dates on which penalty andinterest are to be charged or added to delinquent tax returns or payments, orany other general provisions of law relating to such dates, the City ofWinchester is authorized to provide, by ordinance, in combination with theadoption of proration of personal property taxes under § 58.1-3516, thefollowing:
1. The payment of the personal property tax on any personal property subjectto proration shall be due on the last day of the twelfth month after suchpersonal property has acquired situs within the city; however, if theproperty loses situs in the City of Winchester, or if the taxpayer sells orotherwise transfers title to the property, the tax shall be due on the lastday of the month following the month of the loss of situs or of the sale orother transfer of title of the property.
2. The penalties for failure to pay the tax on such personal property shallbegin the day following the due date for the tax on the property.
The provisions of Subtitle III (§ 58.1-3000 et seq.) of Title 58.1 which arenot in conflict herewith shall apply, with the respective differences havingbeen considered, to the imposition and collection of personal property taxesby the City of Winchester, and the tax credit and exemption provisions of §58.1-3516 for the payment of taxes to other jurisdictions shall specificallyapply to any ordinance adopted under the authority of this section.
(1993, cc. 187, 324; 1995, cc. 131, 469.)