                                 CODE OF VIRGINIA

SITUS FOR ASSESSMENT; NONRESIDENT EXCEPTION; REFUND OF TAX PAID TO CITY OR
COUNTY; APPORTIONED ASSESSMENT (§ 58.1-3511)

A. The situs for the assessment and taxation of tangible personal property,
merchants&#8217; capital and machinery and tools shall in all cases be the
county, district, town or city in which such property may be physically located
on the tax day. However, the situs for purposes of assessment of motor vehicles,
travel trailers, boats and airplanes as personal property shall be the county,
district, town or city where the vehicle is normally garaged, docked or parked;
except, (i) the situs for vehicles with a weight of 10,000 pounds or less
registered in Virginia but normally garaged, docked or parked in another state
shall be the locality in Virginia where registered; and (ii) if the owner of a
business files a return pursuant to &#xA7; 58.1-3518 for any vehicle with a
weight of 10,000 pounds or less registered in Virginia and used in the business
with the locality from which the use of such vehicle is directed or controlled
and in which the owner&#8217;s business has a definite place of business, as
defined in &#xA7; 58.1-3700.1, the situs for such vehicles shall be such
locality, provided such owner has sufficient evidence that he has paid the
personal property tax on the business vehicles to such locality. Any person
domiciled in another state, whose motor vehicle is principally garaged or parked
in this Commonwealth during the tax year, shall not be subject to a personal
property tax on such vehicle upon a showing of sufficient evidence that such
person has paid a personal property tax on the vehicle in the state in which he
is domiciled. In the event it cannot be determined where such personal property,
described herein, is normally garaged, stored or parked, the situs shall be the
domicile of the owner of such personal property. However, in the event that a
motor vehicle is used by a full-time student attending an institution of higher
education, and such use establishes that the motor vehicle is normally garaged
at the location of the institution of higher education, the situs shall be the
domicile of the owner of the motor vehicle, provided the owner presents
sufficient evidence that he has paid a personal property tax on the motor
vehicle in his domicile, upon request of the locality of the institution of
higher education. Any person who shall pay a personal property tax on a motor
vehicle to a county or city in this Commonwealth and a similar tax on the same
vehicle in the state of his domicile, or in the state where such vehicle is
normally garaged, docked, or parked, may apply to such county or city for a
refund of such tax payment. Upon a showing of sufficient evidence that such
person has paid the tax for the same year in the state in which he is domiciled,
the county or city may refund the amount of such payment.

B. The assessment of motor vehicles, travel trailers, boats or airplanes
operating over interstate routes, in the rendition of a common, contract or
other private carrier service which are subject to property taxation in any
other state on the basis of an apportioned assessment, shall be apportioned in
the same percentage as the total number of miles traveled in the Commonwealth by
such vehicle bears to the total number of miles traveled by such vehicle.

HISTORY: Code 1950, § 58-834; 1972, c. 185; 1974, c. 510; 1980, c. 105; 1981,
c. 437; 1984, c. 675; 1985, c. 156; 1994, cc. 961, 962; 1995, c. 449; 1998, c.
894; 2003, cc. 34, 43; 2012, c. 651.