Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article II. LICENSE TAXES |
Division 4. MOTOR VEHICLE LICENSES |
§ 36-132. Personal property tax and parking ticket prerequisite.
(a)
No motor vehicle, trailer or semi-trailer shall be licensed by the city unless and until the applicant for such license shall have produced satisfactory evidence to the city motor vehicle license officer of the following: (i) that all personal property taxes upon the motor vehicle, trailer or semi-trailer to be licensed have been paid which have been properly assessed or are assessable against the applicant by the city; (ii) that any delinquent personal property taxes assessed or assessable by the city on any other motor vehicle, trailer or semi-trailer previously or currently owned by the applicant have been paid; and, the personal property taxes assessed or assessable by the city on any tangible personal property used or usable as a dwelling titled by the department of motor vehicles and owned by the applicant have been paid.
(b)
No motor vehicle, trailer, or semitrailer shall be licensed by the city unless all fines owed to the city by the owner of the vehicle, trailer, or semitrailer for violation of the city's ordinances governing parking of vehicles have been paid. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of leasing motor vehicles.
(Tax Code 1941, §§ 84, 86.1; Ord. of 9-9-75; Ord. of 3-1-79; Ord. No. O-94-041, 2-22-94; Ord. No. O-02-041, 3-12-02, Ord. No. O-05-091, 7-12-05, eff. 1-1-06)
(Tax Code 1941, §§ 84, 86.1; Ord. of 9-9-75; Ord. of 3-1-79; Ord. No. O-94-041, 2-22-94; Ord. No. O-02-041, 3-12-02, Ord. No. O-05-091, 7-12-05, eff. 1-1-06)