City of Hampton, Virginia
Ordinance - Coded
22 Lincoln Street
Hampton, VA 23669
Enactment Number: 13-0019
An Ordinance To Amend And Reenact
Chapter 37 Taxation Of The Code Of The City Of Hampton, Article III,
Personal Property Taxes, Section 37-142 Filing Of Return Required.
BE IT ORDAINED by the City Council
of Hampton, Virginia, that the Code of the City of Hampton, Virginia, be
amended and re-enacted to read as follows:
Sec. 37-142. - Filing of return required.
(a) Every person owning any taxable tangible
personal property in the city on January first of any year shall be assessed on
such property for such taxable year and shall file a return thereof with the
commissioner of revenue on forms prescribed by the commissioner. Returns for
business tangible personal property and machinery and tools shall be filed on
or before March first of each year. Returns for all other types of taxable
tangible personal property shall be filed on or before February fifteenth of
(b) Any person who has filed a personal
property return for a motor vehicle or trailer, for which there has been no
change in status or situs as hereinafter described, shall not be required to
file another personal property return on such vehicle or trailer. The annual
assessment and taxation of such motor vehicles and trailers shall be based on
the most recent personal property return filed by the owner.
(c) The owner shall file a new or amended
personal property return with the commissioner of revenue, as provided under
paragraph (a), when any of the following events occur:
(1) A change in ownership due to purchase,
acquisition, sale, trade or disposal.
(2) A change in the name or address of the
person or persons owning or leasing the motor vehicle or trailer.
(3) A change in the use of the motor vehicle or
trailer from personal to business use or vice versa.
(4) Any event or occurrence which causes a
motor vehicle or trailer to acquire or lose situs for taxation.
(5) Any other change affecting the assessment
or levy of personal property tax on the motor vehicle or trailer for which a
return was previously filed.
The new or amended personal property return shall be
filed with the commissioner of revenue within thirty (30) days of change in
situs or other event identified herein.
(d) Nothing in this section shall preclude the
commissioner of revenue from assessing taxable personal property in accordance
with this chapter and Title 58.1, Chapter 35, of the Code of Virginia.
the regular meeting of the City Council of the City of Hampton, Virginia held
on September 11, 2013.
Signed by ____________________________ Date
Molly Joseph Ward, Mayor
Attested by ____________________________ Date _________________
Katherine K. Glass, CMC
Clerk of the Council