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(A) Requirement to file returns. As provided in VA Code § 58.1-3900, any person having taxable personal property, machinery and tools, or merchant’s capital on January 1 or any year shall file a return thereof with the Commissioner of the Revenue of the county in accordance with VA Code § 58.1-3518. Such returns shall be filed by May 1 of each year, except as otherwise provided by ordinance adopted under VA Code § 58.1-3916.
(B) Extensions. Extensions of time for filing may be granted by the Board of Supervisors. The Board of Supervisors may provide, pursuant to VA Code § 58.1-3916, for a reasonable extension of time, not to exceed 90 days, for filing returns on tangible personal property, machinery and tools, merchant’s capital, and mobile homes whenever good cause exists. A record of every such extension shall be maintained. If any taxpayer who has been granted an extension of time for filing his or her return fails to file his or her return with the extended time, his or her case shall be treated the same as if no extension has been granted.
(C) Effective date. The effective date of this section was December 8, 1988.
(Ord. passed - -) Penalty, see § 32.999