{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3516.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3516.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3516.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3516.1.html"}],"law_id":79126,"edition_id":1,"section_id":79126,"structure_id":15658,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","history":"1993, cc. 187, 324; 1995, cc. 131, 469.","full_text":"Notwithstanding the contrary language of \u00a7\u00a7 58.1-3515, 58.1-3518, 58.1-3913, 58.1-3915, and 58.1-3916, or subdivision B of \u00a7 58.1-3516, relating to the tax day, or tax filing or payment dates, or dates on which penalty and interest are to be charged or added to delinquent tax returns or payments, or any other general provisions of law relating to such dates, the City of Winchester is authorized to provide, by ordinance, in combination with the adoption of proration of personal property taxes under \u00a7 58.1-3516, the following:\n\n1\n\nThe payment of the personal property tax on any personal property subject to proration shall be due on the last day of the twelfth month after such personal property has acquired situs within the city; however, if the property loses situs in the City of Winchester, or if the taxpayer sells or otherwise transfers title to the property, the tax shall be due on the last day of the month following the month of the loss of situs or of the sale or other transfer of title of the property.2\n\nThe penalties for failure to pay the tax on such personal property shall begin the day following the due date for the tax on the property.\n\t\t\tThe provisions of Subtitle III (§ 58.1-3000 et seq.) of Title 58.1 which are not in conflict herewith shall apply, with the respective differences having been considered, to the imposition and collection of personal property taxes by the City of Winchester, and the tax credit and exemption provisions of § 58.1-3516 for the payment of taxes to other jurisdictions shall specifically apply to any ordinance adopted under the authority of this section.","order_by":null,"text":{"0":{"id":283390,"text":"Notwithstanding the contrary language of \u00a7\u00a7 58.1-3515, 58.1-3518, 58.1-3913, 58.1-3915, and 58.1-3916, or subdivision B of \u00a7 58.1-3516, relating to the tax day, or tax filing or payment dates, or dates on which penalty and interest are to be charged or added to delinquent tax returns or payments, or any other general provisions of law relating to such dates, the City of Winchester is authorized to provide, by ordinance, in combination with the adoption of proration of personal property taxes under \u00a7 58.1-3516, the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":283391,"text":"The payment of the personal property tax on any personal property subject to proration shall be due on the last day of the twelfth month after such personal property has acquired situs within the city; however, if the property loses situs in the City of Winchester, or if the taxpayer sells or otherwise transfers title to the property, the tax shall be due on the last day of the month following the month of the loss of situs or of the sale or other transfer of title of the property.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":283392,"text":"The penalties for failure to pay the tax on such personal property shall begin the day following the due date for the tax on the property.\n\t\t\tThe provisions of Subtitle III (§ 58.1-3000 et seq.) of Title 58.1 which are not in conflict herewith shall apply, with the respective differences having been considered, to the imposition and collection of personal property taxes by the City of Winchester, and the tax credit and exemption provisions of § 58.1-3516 for the payment of taxes to other jurisdictions shall specifically apply to any ordinance adopted under the authority of this section.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":15658,"edition_id":1,"name":"Tax Day\/Filing of Returns","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:57:30","date_modified":"2026-06-26 03:57:30","permalink":{"id":257891,"object_type":"structure","relational_id":15658,"identifier":"5","token":"58.1\/III\/35\/5","url":"\/58.1\/III\/35\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":59882,"structure_id":15658,"section_number":"58.1-3515","catch_line":"Tax day January 1","url":"\/58.1-3515\/","token":"58.1\/III\/35\/5\/58.1-3515","metadata":false},{"id":60286,"structure_id":15658,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","url":"\/58.1-3516\/","token":"58.1\/III\/35\/5\/58.1-3516","metadata":false},{"id":79126,"structure_id":15658,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","url":"\/58.1-3516.1\/","token":"58.1\/III\/35\/5\/58.1-3516.1","metadata":false},{"id":68001,"structure_id":15658,"section_number":"58.1-3516.2","catch_line":"Payment of taxes on leased property by lessee; information to be furnished by lessor","url":"\/58.1-3516.2\/","token":"58.1\/III\/35\/5\/58.1-3516.2","metadata":false},{"id":72677,"structure_id":15658,"section_number":"58.1-3517","catch_line":"Department of Taxation to prescribe and furnish forms of returns; use of local forms","url":"\/58.1-3517\/","token":"58.1\/III\/35\/5\/58.1-3517","metadata":false},{"id":84049,"structure_id":15658,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","url":"\/58.1-3518\/","token":"58.1\/III\/35\/5\/58.1-3518","metadata":false},{"id":68488,"structure_id":15658,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","url":"\/58.1-3518.1\/","token":"58.1\/III\/35\/5\/58.1-3518.1","metadata":false},{"id":74723,"structure_id":15658,"section_number":"58.1-3519","catch_line":"Commissioner to assess property if taxpayer fails to file return","url":"\/58.1-3519\/","token":"58.1\/III\/35\/5\/58.1-3519","metadata":false}],"previous_section":{"id":60286,"structure_id":15658,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","url":"\/58.1-3516\/","token":"58.1\/III\/35\/5\/58.1-3516","metadata":false},"next_section":{"id":68001,"structure_id":15658,"section_number":"58.1-3516.2","catch_line":"Payment of taxes on leased property by lessee; information to be furnished by lessor","url":"\/58.1-3516.2\/","token":"58.1\/III\/35\/5\/58.1-3516.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3516.1\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapters 187 and 324 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1993 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1995, chapters 131<\/a> and 469<\/a>.<\/p>","references":false,"refers_to":[{"id":65297,"section_number":"58.1-3000","catch_line":"Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only","order_by":null,"url":"\/58.1-3000\/"},{"id":59882,"section_number":"58.1-3515","catch_line":"Tax day January 1","order_by":null,"url":"\/58.1-3515\/"},{"id":60286,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","order_by":null,"url":"\/58.1-3516\/"},{"id":84049,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","order_by":null,"url":"\/58.1-3518\/"},{"id":83504,"section_number":"58.1-3913","catch_line":"When treasurer to receive taxes and levies without penalty; how payments credited","order_by":null,"url":"\/58.1-3913\/"},{"id":80829,"section_number":"58.1-3915","catch_line":"Penalty for failure to pay taxes by December 5","order_by":null,"url":"\/58.1-3915\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"}],"permalink":{"id":257901,"object_type":"law","relational_id":79126,"identifier":"58.1-3516.1","token":"58.1\/III\/35\/5\/58.1-3516.1","url":"\/58.1-3516.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3516.1\/","token":"58.1\/III\/35\/5\/58.1-3516.1","dublin_core":{"Title":"Payment of taxes prorated under \u00a7 58.1-3516","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3516.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding the contrary language of \u00a7\u00a7 58.1-3515<\/a>, 58.1-3518<\/a>, 58.1-3913<\/a>, 58.1-3915<\/a>, and 58.1-3916<\/a>, or subdivision B of \u00a7 58.1-3516<\/a>, relating to the tax day, or tax filing or payment dates, or dates on which penalty<\/span> and interest are to be charged or added to delinquent tax returns or payments, or any other general provisions of law<\/span> relating to such dates, the City of Winchester is authorized to provide, by ordinance<\/span>, in combination with the adoption of proration of personal property taxes under \u00a7 58.1-3516<\/a>, the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The payment of the personal property tax on any personal property subject to proration shall be due on the last day of the twelfth month after such personal property has acquired situs within the city; however, if the property loses situs in the City of Winchester, or if the taxpayer<\/span> sells or otherwise transfers title to the property, the tax shall be due on the last day of the month following the month of the loss of situs or of the sale or other transfer of title of the property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The penalties for failure to pay the tax on such personal property shall begin the day following the due date for the tax on the property.\n\t\t\tThe provisions of Subtitle III (§ 58.1-3000<\/a> et seq.) of Title 58.1 which are not in conflict herewith shall apply, with the respective differences having been considered, to the imposition and collection of personal property taxes by the City of Winchester, and the tax credit and exemption provisions of § 58.1-3516<\/a> for the payment of taxes to other jurisdictions<\/span> shall specifically apply to any ordinance<\/span> adopted under the authority of this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT OF TAXES PRORATED UNDER \u00a7 58.1-3516 (\u00a7 58.1-3516.1)\n\nNotwithstanding the contrary language of \u00a7\u00a7 58.1-3515, 58.1-3518, 58.1-3913,\n58.1-3915, and 58.1-3916, or subdivision B of \u00a7 58.1-3516, relating to the tax\nday, or tax filing or payment dates, or dates on which penalty and interest are\nto be charged or added to delinquent tax returns or payments, or any other\ngeneral provisions of law relating to such dates, the City of Winchester is\nauthorized to provide, by ordinance, in combination with the adoption of\nproration of personal property taxes under \u00a7 58.1-3516, the following:\n\n1. The payment of the personal property tax on any personal property subject to\nproration shall be due on the last day of the twelfth month after such personal\nproperty has acquired situs within the city; however, if the property loses\nsitus in the City of Winchester, or if the taxpayer sells or otherwise transfers\ntitle to the property, the tax shall be due on the last day of the month\nfollowing the month of the loss of situs or of the sale or other transfer of\ntitle of the property.\n\n2. The penalties for failure to pay the tax on such personal property shall\nbegin the day following the due date for the tax on the property.\n\t\t\tThe provisions of Subtitle III (§ 58.1-3000 et seq.) of Title 58.1 which\nare not in conflict herewith shall apply, with the respective differences having\nbeen considered, to the imposition and collection of personal property taxes by\nthe City of Winchester, and the tax credit and exemption provisions of §\n58.1-3516 for the payment of taxes to other jurisdictions shall specifically\napply to any ordinance adopted under the authority of this section.\n\nHISTORY: 1993, cc. 187, 324; 1995, cc. 131, 469.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}