Tangible Personal Property Tax
This is Article 1 of the Code of Virginia, titled “Tangible Personal Property Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 35, titled “Tangible Personal Property, Machinery And Tools And Merchants' Capital.” It’s comprised of the following 7 sections.
- § 58.1-3500
- Defined and segregated for local taxation
- § 58.1-3501
- Tangible personal property leased to agency of federal, state or local government
- § 58.1-3502
- Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government
- § 58.1-3503
- General classification of tangible personal property
- § 58.1-3504
- Classification of certain household goods and personal effects for taxation; governing body may exempt
- § 58.1-3505
- Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt
- § 58.1-3506
- Other classifications of tangible personal property for taxation