Personal property tax; situs of certain motor vehicles. (HB41)

Introduced By

Del. Bob Tata (R-Virginia Beach) with support from co-patron Del. Scott Garrett (R-Lynchburg)

Description

Personal property tax; situs of certain motor vehicles.  Provides that when a motor vehicle is normally garaged in a location different from the domicile of the owner of the vehicle due to its use by a student attending an institution of higher education, then the situs is the owner's domicile. Under current law, the situs of such vehicle is the owner's domicile only if the student is the owner. Amends § 58.1-3511 (“Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment.”), of the Code of Virginia. View Full Text »

Outcome

Post a Public Comment About this Bill

4 votes