Tax Type
BTPP Tax
Description
Local Mobile Property
Topic
Statute of Limitations
Tangible Personal Property
Date Issued
01-13-2010
January 13, 2010
Re: Appeal of Tangible Personal Property Tax
Taxpayer: *****
Locality: *****
Dear *****:
This final state determination is issued upon your appeal filed on behalf of ***** (the "Taxpayer") with the Department of Taxation. You appeal the ***** (the "County") assessment of Local Mobile Property (LMP) tax made on certain property owned by the Taxpayer. I apologize for the delay in responding to your letter.
The LMP tax is imposed and administered by local officials. Virginia Code § 58.1-3983.1 D authorizes the Department to issue determinations on taxpayer appeals of BTPP tax assessments. On appeal, a LMP tax assessment is deemed prima facie correct. That is, the local assessment will stand unless the taxpayer proves that it is incorrect.
The following determination is based on the facts presented to the Department summarized below. The Code of Virginia sections cited are available on-line at www.tax.virginia.gov in the Tax Policy Library section of the Department's website.
FACTS
The Taxpayer was a resident of the County until he moved to ***** (State A) in December 2002. His residence in the County was sold in January 2003. The County issued an assessment for the 2003 tax year for property tax on a boat, motor and trailer.
The Taxpayer filed an appeal in August 2007. The County's final determination, issued on August 23, 2007, upheld the assessment. According to the County, Department of Motor Vehicle records showed that the boat trailer was registered in Virginia until June 2004. Further, the Department of Game and Inland Fisheries records indicated an active boat registration through June 2004. Based on these records, the County upheld the assessment for 2003. The Taxpayer paid the assessment in October 2008 and filed an appeal with the Tax Commissioner in November 2008.
ANALYSIS
Virginia Code § 58.1-3983.1 permits taxpayers who believe they are erroneously assessed for local mobile property taxes the option of using the administrative appeals process when seeking correction of an assessment. This option does not affect taxpayers' rights to use the traditional appeals process through the circuit court. For administrative appeals to the Tax Commissioner, Va. Code § 58.1-3983.1 D 1 provides that a taxpayer must file such appeal within 90 days of the date of the final determination of the local assessing official.
In this case, the County's final determination was issued August 23, 2007. Pursuant to Virginia Code § 58.1-3983.1, the Taxpayer was required to file an appeal to the Tax Commissioner on or before November 21, 2007. The Taxpayer did not file his appeal with the Department until November 2008, well beyond the expiration of the filing deadline.
DETERMINATION
The Taxpayer's appeal of the 2003 local mobile property tax assessment issued by the County is barred by the statute of limitations. Therefore, the Department does not have jurisdiction to consider your appeal.
If you have any questions regarding this determination, you may call ***** in the Office of Tax Policy, Appeals and Rulings, at *****.
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- Sincerely,
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Janie E. Bowen
Tax Commissioner
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AR/1-3114324561.E
Rulings of the Tax Commissioner