(a) Real Estate. Payment of taxes due and owing to the County for real estate shall be paid by, or on behalf of, persons owing such taxes on a semi-annual basis. One-half of the amount due and owing shall be paid by June 5 of the tax year and one-half of the amount due and owing shall be paid by the next following December 5.
(b) Personal Property and Machinery and Tools. Except for motor vehicles, boats and trailers, payment of taxes due and owing to the County for personal property, including business personal property, and machinery and tools shall be paid by, or on behalf of, persons owing such taxes on a semiannual basis. One-half of the amount due and owing shall be paid by May 5 of the tax year and one-half of the amount due and owing shall be paid by the next following October 5.
(c) Proration of Tax on Motor Vehicles, Trailers and Boats. Personal property tax shall be levied upon motor vehicles, trailers and boats which have a situs within the County as of January 1 of any tax year. Personal property tax shall be levied upon motor vehicles, trailers and boats which acquire a situs within the County after January 1 of any tax year for the remaining portion of the tax year.
Payment of taxes for any motor vehicle, trailer or boat which is subject to assessment on or before April 1 of a tax year shall be paid on a semiannual basis. For any motor vehicle, trailer or boat subject to assessment on January 1 of the tax year, one-half of the amount due and owing shall be paid by May 5 of the tax year and one-half of the amount due and owing shall be paid by the next following October 5. For any motor vehicle, trailer or boat subject to assessment after January 1, but not later than April 1 of the tax year, the first payment shall be paid by May 5 of the tax year and shall be calculated based on the number of months the motor vehicle, trailer or boat was subject to taxation in the County during the first six months of the tax year as a proportion of the total number of months the motor vehicle, trailer or boat is subject to taxation in the County for the tax year. The second payment shall be due October 5 of the tax year for the balance of the taxes due for the tax year.
Payment of taxes for any motor vehicle, trailer or boat which is subject to assessment after April 1, but no later than August 1, of a tax year, shall be paid by October 5 of the tax year.
Payment of taxes for any motor vehicle, trailer or boat which is subject to assessment after August 1 of a tax year shall be paid by December 5 of the tax year.
If the Commissioner of the Revenue ascertains that any property which should have been assessed during a tax year has not been assessed for any tax year of the three prior years, or that the same has been assessed at less than the law required for any one or more of such years, or that the taxes thereon, for any cause, have not been realized, the Commissioner shall assess the same with taxes at the rate prescribed for that year and the Treasurer shall mail a tax bill for such previously omitted taxes, with payment due dates on the following February 5th, May 5th, October 5th or December 5th, as applicable and as indicated in the tax bill. No penalty or interest will be added if taxes are paid within thirty days from the tax bill date, provided such assessment was omitted through no fault of the taxpayer. If such assessment was omitted through fault of the taxpayer, penalty and interest may be added from the first day following the due date in the year in which such taxes should have been paid and shall accrue thereon from such date until payment in full.
When any motor vehicle, trailer or boat loses its situs and is no longer registered in the County or the owner of a motor vehicle, trailer or boat transfers title of it after January 1 of the tax year, any tax assessed on such motor vehicle, trailer or boat shall be abated, and any amount of the tax already paid shall be refunded, on a prorated basis for the remaining portion of the tax year. However, no refund shall be made if the motor vehicle, trailer or boat acquires a situs within the Commonwealth in a non-prorating county or city.
Any person who moves from a non-prorating county or city to the County in a single year shall be entitled to a property tax credit in the County if:
(1) The person was liable for the whole year for personal property taxes on a motor vehicle, trailer or boat and has paid such taxes to the non-prorating county or city; and
(2) The owner replaces, for any reason, the original motor vehicle, trailer or boat upon which taxes are due to the non-prorating county or city during such tax year.
The County shall provide a credit against the total tax due on the new motor vehicle, trailer or boat in an amount equal to the tax paid to the non-prorating county or city for the period of time commencing with the disposition of the original vehicle, trailer or boat and continuing through the close of the tax year in which the owner incurred tax liability to the non-prorating county or city for the original motor vehicle, trailer or boat.
If a taxpayer claims either to have paid taxes on a motor vehicle, trailer, boat or airplane to another jurisdiction during the same period or to have registered during the same period such motor vehicle, trailer, boat or airplane elsewhere, such taxpayer should present to the County sufficient evidence of the payment or registration.
For purposes of this section, proration shall be determined on a monthly basis, with a period of one-half of a month or more counted as a full month and a period of less than one-half of a month not counted as a month.
(Ord. 97-11. Passed 11-5-97; Ord. 02-02. Passed 1-8-02; Ord. 04-15. Passed 12-14-04; Ord. 18-13. Passed 7-11-18.)