                                 CODE OF VIRGINIA

PAYMENT OF TAXES PRORATED UNDER § 58.1-3516 (§ 58.1-3516.1)

Notwithstanding the contrary language of §§ 58.1-3515, 58.1-3518, 58.1-3913,
58.1-3915, and 58.1-3916, or subdivision B of § 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 § 58.1-3516, the following:

1. 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.

2. 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.
			The provisions of Subtitle III (&#xA7; 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 &#xA7;
58.1-3516 for the payment of taxes to other jurisdictions shall specifically
apply to any ordinance adopted under the authority of this section.

HISTORY: 1993, cc. 187, 324; 1995, cc. 131, 469.