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• AN ORDINANCE <br />TO AMEND AND REORDAIN SECTIONS 10-18.3, 10-18.4 AND 10-18.8 <br />OF ARTICLE IIA, SECTIONS 10-20 AND 10-25 OF ARTICLE III, AND <br />SECTION 10-59 OF ARTICLE X, ALL OF CHAPTER 10, OF THE CODE <br />OF THE CITY OF CHARLOTTESVILLE, 1976, AS AMENDED, <br />RELATING TO PRORATION OF PERSONAL PROPERTY TAXES AND <br />TO ISSUANCE OF CITY LICENSE TAGS. <br />BE IT ORDAINED by the Council of the City of Charlottesville, <br />Virginia, that: <br />1. Sections 10-18.3, 10-18.4 and 10-18.8 of Article IIA, <br />Sections 10-20 and 10-25 of Article III, and Section 10-59 of <br />Article X, all of Chapter 10, of the Code of the City of <br />Charlottesville, 1976, as amended, are hereby amended and <br />reordained as follows: <br />ARTICLE IIA. ASSESSMENT OF PERSONAL PROPERTY, <br />MACHINERY AND TOOLS. <br />Section 10-18.3. Tax date; situs. <br />(a) All tangible personal property, machinery and tools <br />• subject to city taxation except as provided under section 10-18.8. <br />shall be returned for taxation and assessed as of January 1 of each <br />year, and the status of all such taxpayers fixed as of that date. <br />(b) Tangible personal property and machinery and tools shall <br />be taxable by the city in any year if they are physically present <br />within the corporate limits as of January 1 or, in the case of <br />motor vehicles, travel trailers, boats and aircraft, if they are <br />normally garaged, parked or kept in the city as of such date or <br />other appropriate situs date as provided under section 10-18.8. <br />In the event it cannot be determined where a vehicle, trailer, boat <br />or aircraft is normally parked, garaged or kept, the situs for <br />taxation shall be the domicile of the owner. The provisions of <br />section 58.1-3511 of the Code of Virginia shall apply to personal <br />property of persons domiciled in other jurisdictions. <br />• <br />Section 10-18.4. Filing of returns; forms; due date. <br />(a) On or before January 31, 1986, and each tax year <br />thereafter, every owner of tangible personal property or machinery <br />and tools subject to taxation shall file with the commissioner of <br />revenue, on forms prescribed by the commissioner, an itemized list <br />of such property with such descriptions, valuations and cost <br />figures as the form shall require. The commissioner shall mail <br />forms to all persons believed to own such property in the city, <br />prior to January 1. Lessees of taxable property shall file returns <br />listing the name and address of the owner. For motor vehicles and <br />1 <br />