§ 40-220.3. Mobile home tax; levied; amount.

For the calendar year beginning on January 1, 2002, and ending on December 31, 2002, and for the calendar year beginning on January 1, 2003, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, as follows:

(1)

For the period beginning on January 1, 2002, and ending on June 30, 2002, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.1-1(38) of the Code of Virginia, 1950, as amended, shall be, at the rate of one dollar and twenty-four cents ($1.24) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(2)

For the period beginning on July 1, 2002, and ending on December 31, 2002, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty-seven cents ($1.27) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(3)

For the calendar year beginning on January 1, 2003, and ending on December 31, 2003, and for each and every calendar year thereafter, unless changed, tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty-seven cents ($1.27) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(4)

For the calendar year beginning on January 1, 2006, and ending on December 31, 2006, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty-four cents ($1.24) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(5)

For the calendar year beginning January 1, 2007, and ending December 31, 2007, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty cents ($1.20) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(6)

For the calendar year beginning January 1, 2008, and ending December 31, 2008, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and ten cents ($1.10) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(7)

For the calendar year beginning January 1, 2009, and ending December 31, 2009, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and ten cents ($1.10) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(8)

For the calendar year beginning January 1, 2010, and ending December 31, 2010, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and ten cents ($1.10) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(9)

For the period beginning on July 1, 2013, and ending on December 31, 2013, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty-two cents ($1.22) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(10)

For the calendar year beginning January 1, 2014, and ending December 31, 2014, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty-two cents ($1.22) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(Ord. No. 3885-89; Ord. No. 4460-93, § 1; Ord. No. 5282-99; Ord. No. 5489-00, § 1; Ord. No. 5784-02, § 1; Ord. No. 6120-05, § 1; Ord. No. 6241-06, § 1; Ord. No. 6360-07, § 1; Ord. No. 6482-08, § 1; Ord. No. 6582-09, § 1; Ord. No. 6958-13, § 1)

Editor's note— Ord. No. 6958-13, § 1, adopted May 14, 2013, shall be in effect on and after July 1, 2013.

(Ord. No. 3885-89; Ord. No. 4460-93, § 1; Ord. No. 5282-99; Ord. No. 5489-00, § 1; Ord. No. 5784-02, § 1; Ord. No. 6120-05, § 1; Ord. No. 6241-06, § 1; Ord. No. 6360-07, § 1; Ord. No. 6482-08, § 1; Ord. No. 6582-09, § 1; Ord. No. 6958-13, § 1)

Editor's note

Ord. No. 6958-13, § 1, adopted May 14, 2013, shall be in effect on and after July 1, 2013.