The Warren County Code has a specific procedure for the filing of returns as well as penalties should the filing be done improperly or not in a timely manner.

Warren County Code:

Section 160-56. Procedure for filing returns; penalty for failure to file.

A. All returns of tangible personal property owned January 1 of any year, including mobile homes, business equipment and machinery and tools, shall be filed by every person liable for the tax on such property, with the office of the Commissioner of Revenue, on forms approved by such office, on or before the 15th day of February of each calendar year, with the exception of motor vehicles, trailers, boats, recreational vehicles, and motor homes that acquired a situs within the county or are transferred to a new owner in the county after January 15, for which the deadline for filing a return shall be 30 days following the date of such transfer or acquisition of situs in the county.

B. Any person failing to file such return for all tangible personal property subject to the tax on or before the due date for such return shall inure a penalty thereon of 10% of the tax as assessable on such return or $10.00, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of the tax assessable. Such penalty shall be added to the amount of taxes or levies due from such taxpayer and shall be collected in the same manner as is provided by law for the collection of other taxes.

C. Such owner or owners of motor vehicles, trailers and boats must file a new personal property tax return whenever there is:

  1. A change in the name or address of the person or persons owning such taxable personal property;
  2. A change in the situs of personal property;
  3. Any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers or boats for which a tax return has been filed previously; or
  4. Any change in which a person acquires one or more motor vehicles, trailers or boats and for which no personal property tax return has been filed

  (540) 636-4600
  (540) 636-6066
  220 N. Commerce Avenue
     Front Royal, VA 22630

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Established in 1836