CHAPTER 574

An Act to amend and reenact § 46.1-65, as amended, of the Code of
Virginia, relating to taxes and license fees imposed by counties, cities
and towns upon motor vehicles, trailers and semitrailers.

[H 651]
Approved March 31, 1962

Be it enacted by the General Assembly of Virginia:

1. That § 46.1-65, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 46.1-65. (a) Except as provided in § 46.1-66 counties, incorpor-
ated cities and towns may levy and assess taxes and charge license fees
upon motor vehicles, trailers and semitrailers; provided that no such taxes
and license fees shall be assessed or charged by any county upon vehicles
of owners who are residents of any town located in such county which
constitutes a separate school district approved for operation when such
vehicles are already subject to town license fees and taxes. The amount of
the license fee or tax imposed by any county, city or town upon any class
of motor vehicles, trailers or semitrailers shall not be greater than the
amount of the license tax imposed by the State on vehicles of like class.
Such license fees and taxes shall be imposed in such manner, on such basis,
and for such periods, as the proper authorities of such counties, cities and
towns may determine, and subject to proration for fractional periods of
years in the manner prescribed in § 46.1-165. ;

(b) The revenue derived from all county, city or town taxes and li-
cense fees imposed upon motor vehicles, trailers or semitrailers shall be
applied to general county, city or town purposes, as the case may be, ex-
cept that in any county having a population of more than eleven thousand
four hundred but less than eleven thousand nine hundred, or in any county
having a population of more than thirty thousand but less than thirty-one
thousand, this revenue shall be paid into the school fund of such county.

(c) A county, incorporated city, or town may require that no motor
vehicle, trailer or semitrailer shall be locally licensed unless and until the
applicant for such license shall have produced satisfactory evidence that
all personal property taxes upon the motor vehicle, trailer or semitrailer
to be licensed have been paid which have been properly assessed or are
assessable against the applicant by the county, incorporated city or town.

(d) If in any county imposing license fees and taxes under this sec-
tion, a town therein imposes like fees and taxes upon vehicles of owners
resident in such town, the owner of any vehicle subject to such fees or
taxes shall be entitled, upon such owner displaying evidence that he has
paid the amount of such fees or taxes, to receive a credit on the fees or
taxes imposed by the county to the extent of the fees or taxes he has paid
to such town. Nothing herein contained shall be construed as depriving
any town now imposing such licenses and taxes from increasing the same
or as depriving any town not now imposing the same from hereafter doing
so, but subject to the limitations provided in the foregoing paragraph. The
governing body of any county and the governing body of any town in said
county wherein each impose the license tax herein provided may provide
mutual agreements so that not more than one license tag in addition to
the State tag shall be required.

(e) Any county, city or town levying taxes and charging license fees
under this section may by ordinance provide that it shall be unlawful for
any owner of a motor vehicle, trailer or semitrailer to display upon such
motor vehicle, trailer or semitrailer any license plate of such county, city
or town after the expiration date of such license plate. Any such ordinance
may provide that a violation of such ordinance shall constitute a misde-
meanor and be punishable by a fine not exceeding twenty dollars.

(f) Except as provided by * paragraph (d), no vehicle shall be sub-
feet bo taxation under the provisions of this section in more than one juris-

iction.