§ 146-97. Allocation of relief among taxpayers.

Latest version.

A.
Allocation of PPTRA relief shall be provided in accordance with the general provisions of this section and in accordance with Virginia Code § 58.1-3524, as implemented by the specific provisions of the County's annual budget relating to PPTRA relief.

B.
Relief shall be allocated in such a manner as to eliminate personal property taxation of each qualifying vehicle with an assessed value of $1,000 or less.

C.
Relief with respect to qualifying vehicles with assessed values of more than $1,000 shall be provided at a percentage, annually fixed and applied to the first $20,000 in value of each such qualifying vehicle, that is estimated fully to use all available state PPTRA relief. The percentage shall be established annually as a part of the adopted budget for Shenandoah County.

                    
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