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~ 21-10 MARTINSVILLE CODE c. Personal use vehicles valued at twenty thousand and one dollars ($20,001.00) or more shall only receive the annually adopted percentage of local tax relief on the first twenty thousand dollars ($20,000.00) of assessed value; and d. All other vehicles that do not meet the definition of "qualifying" (business use vehicles, farm use vehicles, motor homes, etc.) will not be eligible for any form of tax relief under this program. (3) The city council shall set as part of its annually adopted budget the percentage of tax relief at such a level that it is anticipated fully to exhaust PPTRA relief funds provided to the city by the commonwealth. (4) Personal property tax bills shall set forth on their face the specific dollar amount of relief credited with respect to each qualifying vehicle, together with an explanation of the general manner in which relief is allocated. (c) Allocation of relief among taxpayers. (1) Allocation of PPTRA relief shall be provided in accordance with the general provisions of this section, as implemented by the specific provisions of the city's annual budget relating to PPTRA relief. (2) Relief shall be allocated in such a manner as to eliminate personal property taxation of each qualifying vehicle with an assessed value of one thousand dollars ($1,000.00) or less. (3) Relief with respect to qualifying vehicles as identified and assessed by the commis- sioner of the revenue with an assessed value of more than one thousand dollars ($1,000.00) shall be provided at a percentage, annually fixed and applied to the first twenty thousand dollars ($20,000.00) 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 the city. (d) Transitional provisions. (1) Pursuant to authority conferred in Item 503.D of the 2005 Appropriations Act, the city treasurer is authorized to issue a supplemental personal property tax bill, in the amount of one hundred (100) percent of tax due without regard to any former entitlement to state PPTRA relief, plus applicable penalties and interest, to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005 or any prior tax year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the state share of such bill have become unavailable, whichever earlier occurs. Supplemental assessments for tax years 2005 and prior that are made on or after September 1, 2006 shall be deemed "non-qualifying" for purposes of state tax relief and the local share due from the taxpayer shall represent one hundred (100) percent of the tax assessable. Supp. No. 62 1250.6