Tax Type
Property Tax
Description
Situs of Property;Taxability of Motor Vehicle Owned by Student and Registered Outside State
Topic
Property Subject to Tax
Date Issued
11-09-1966
An automobile owned and kept by a student, a resident of the State of New York, in Charlottesville for nine months of the year is subject to personal property taxes. The student is deemed a resident, under § 46.1-1 (16) (c), since he lived in Virginia for over six months. Payment of a motor vehicle registration fee in another jurisdiction does not relieve the student of payment of personal property tax in the Virginia municipality where he is considered a resident and his personal property has taken on a taxable situs.
Attorney General's Opinion