HomeMy Public PortalAbout2014_02_25_R026 Initiating Amendments to the TC to Eliminate PP Tax Proration The Town of
Leesburg,
Virginia PRESENTED February 25, 2014
RESOLUTION NO. 2014-026 ADOPTED February 25, 2014
A RESOLUTION: TO INITIATE TOWN CODE AMENDMENTS TO ELIMINATE THE
PRORATION OF PERSONAL PROPERTY TAXES; ELIMINATE THE
PRORATION OF MOTOR VEHICLE LICENSE FEES; TO AMEND THE
DUE DATE FOR THE PAYMENT OF PERSONAL PROPERTY TAXES
FROM OCTOBER 5TH TO MAY 5TH; AND TO AMEND THE DATE FOR
THE DURATION OF THE MOTOR VEHICLE LICENSE YEAR
WHEREAS, Code of Virginia of 1950, as amended § 46.2- 752 (A)(Taxes and license fees
imposed by counties, cities, and towns; limitations on amounts; disposition of revenues; requiring
evidence of payment of personal property taxes and certain fines; prohibiting display of licenses
after expiration; failure to display valid local license required by other localities; penalty) allows
local governments to prorate personal property taxes and motor vehicle license fees and the Town
currently prorates both personal property taxes and motor vehicle license fees; and
WHEREAS,proration of personal property taxes and license fees can cause taxpayer
confusion; and
WHEREAS, elimination of the proration of personal property taxes and motor vehicle
license fees will simplify payments for customers and enhance customer service as well as reduce
staff resources in that a supplemental billing or payment of refunds will no longer be required for
personal property sited in the Town or leaving the Town prior to the assessment date.
THEREFORE, RESOLVED, by the Council of the Town of Leesburg in Virginia that Town
Code amendments are hereby initiated to eliminate the proration of personal property taxes and
license fees; eliminate the proration of motor vehicle license fees; to amend the due date for the
payment of personal taxes from October 5t to May 5th; and to amend the date for the duration of
motor vehicle license year to coincide with the tax year.
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A RESOLUTION: RESOLUTION TO INITIATE TOWN CODE AMENDMENTS TO
ELIMINATE THE PRORATION OF PERSONAL PROPERTY TAXES;
ELIMINATE THE PRORATION OF MOTOR VEHICLE LICENSE FEES;
TO AMEND THE DUE DATE FOR THE PAYMENT OF PERSONAL
PROPERTY TAXES FROM OCTOBER 5TH TO MAY 5TH; AND TO
AMEND THE DATE FOR THE DURATION OF THE MOTOR VEHICLE
LICENSE YEAR
PASSED this 25th day of February,2014.
-n C. Umstatt , Mayor
Town of Leesburg
ATT,ST
Clerk of Co nc 1
P:\Resolutions\2014\0225 Initiating TC Amendments Eliminating Proration of PP Taxes.doc