(A) No motor vehicle, trailer or semitrailer shall be licensed by the Department of Motor Vehicles until such applicant for such license has paid all personal property taxes and the license fee assessed hereunder upon the motor vehicle, trailer or semitrailer to be licensed and until the Department of Motor Vehicles has been provided satisfactory evidence by the Treasurer of the Town of Brookneal that any delinquent motor vehicle, trailer or semitrailer personal property taxes or license fees which have been properly assessed or are assessable against the applicant by the town have been paid.
(B) No motor vehicle license shall be issued by the Virginia Department of Motor Vehicles unless the tangible personal property taxes properly assessed or assessable by the town on any tangible personal property used or usable as a dwelling titled by the Virginia Department of Motor Vehicles and owned by the taxpayer have been paid.
(C) No motor vehicle license shall be issued by the Virginia Department of Motor Vehicles to an owner of a motor vehicle as to which a fee is required to be paid pursuant to this subchapter, qualified under the provisions hereof to a waiver of that fee, until the applicant for such license or registration from the Department of Motor Vehicles has produced before the Town of Brookneal Treasurer, or his agent, satisfactory evidence that all personal property taxes upon the motor vehicle licensed have been paid and satisfactory evidence that any delinquent personal property taxes due with respect to the vehicle which have been properly assessed or are assessable against the owner have been paid.
(D) For state law reference, see VA Code § 46.2-752(C) and (A)(12).
(Ord. passed 9-12-2006)
Cross-reference:
For state law provisions regarding payment of taxes on leased property by lessee and requirement that certain information re taxes to be furnished to lessee by lessor, see VA Code § 58.1-3516.2.
For provisions regarding proration of personal property tax, see VA Code § 58.1-3516.