§ 9-51. Payment.

(a)

The tangible personal property tax levied on personal property, including mobile homes, and the machinery and tool tax levied on machinery and tools is due and payable on June 5 of each calendar year; however, any prorated tax levied on motor vehicles shall be due and payable in accordance with sections 9-52 et seq. Any person failing to pay such taxes on or before the due date shall incur a penalty of ten percent which shall be added to the amount of taxes owed from such taxpayer. The treasurer shall account for the penalty collected in his settlement.

(b)

All returns of tangible personal property subject to taxation, including mobile homes, machinery and tools, shall be filed by every person liable for the tax with the office of the commissioner of the revenue on forms furnished by it, on or before March 1 of each calendar year; however, every person liable for any prorated tax shall file a return in accordance with section 9-53. Any person failing to file such return on or before the due date shall incur a penalty of ten percent which shall be added to the amount of taxes or levies due from such taxpayer. The treasurer shall account for the penalty collected in his settlement. There shall be no penalty for any person liable for a prorated tax who fails to file a return or when the property subject to taxation is a motor vehicle or a mobile home if the billing date is January 1, 2017 or later.

(c)

In addition to the penalties provided herein, any such taxes remaining unpaid on the first day of the month next following the month in which such taxes become due, shall be delinquent and shall accrue interest at ten percent per annum.

(d)

Upon a written request, the commissioner of the revenue may extend the time for filing tangible personal property returns. The taxpayer must submit a request for an extension of time on or before March 1, including the reason for the extension request. Upon receipt of such request, the commissioner of the revenue may grant or refuse the request, and shall notify the taxpayer of his decision. Any extension of the filing date shall be for a fixed number of days, but not more than 60 days.

(e)

Motor vehicle, boat or trailer owners are required to file a new personal property tax return on or before March 1 of any tax year for which there is (i) a change in the name or address of the person or persons owning the vehicle; (ii) a change in the situs of the vehicle; or (iii) any other change affecting the assessment of the personal property tax on the vehicle for which a tax return was previously filed. Unless and until such a new personal property tax return is filed, the most recent tax return filed prior to January 1, 1996 or any return filed thereafter shall be the basis for the assessment of a motor vehicle boat or trailer. Motor vehicle, boat or trailer owners are required to file a return as stated in sections 9-51(b) and 9-53 when acquiring one or more vehicles for which no personal property tax return has been filed with the county.

(Code 1978, § 8-13; Ord. of 8-24-16(5), § 1)

(Code 1978, § 8-13; Ord. of 8-24-16(5), § 1)