Tax Type
Local Taxes
Description
Requirement for Prior Payment of Personal Property Tax
Topic
Local Taxes Discussion
Property Subject to Tax
Date Issued
05-30-1973
A county may not refuse to furnish a local motor vehicle license to an applicant who has not filed a personal property tax return for the current year, when the vehicle licenses are issuable on and after March 15 and the property tax is not due until December 5. § 46.1-65(c) permits a county, city or town to condition the issuance of a local vehicle license on payment of the personal property tax, not on the filing of a return.
Attorney General's Opinion