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0 <br />(b) Notwithstanding the foregoing, the commissioner of revenue <br />and the city treasurer may approve a combined form for the return <br />of personal property and machinery and tools and the registration <br />and purchase of decals for motor vehicles garaged or parked in the <br />city. Presentation (in person or by mail) of such combined form, <br />when properly completed and signed, to the treasurer at the time <br />of purchase of the city decal shall be deemed to constitute filing <br />of the personal property tax return with the commissioner. <br />Section 10-18.8. Proration of Tangible Personal Property_ <br />(a) The tangible personal property tax shall be levied upon <br />motor vehicles and trailers which acquire a situs within the city <br />after January 1 of any tax year for the remaining portion of the <br />tax year. <br />b) When anv motor vehicle or trailer loses its situs in the <br />city or changes ownership after January 1 of the tax year any tax <br />assessed on such vehicle shall be relieved, and any amount of said <br />• tax already paid shall be refunded. on a prorated basis for the <br />remaining Portion of the tax year. provided the taxpayer makes an <br />application for such relief and refund within three (3) years from <br />F, 1 <br />U <br />(c) Whenever a motor vehicle or trailer with a situs in the <br />city is sold or title is otherwise transferred to a new owner <br />within the city, the new owner shall be subject to taxation on a <br />by paragraph (b) of this section. <br />one-half of a month shall not be counted. <br />and on which the tax has been paid. <br />