Alternative Tax Rates for Elderly and Handicapped

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This is Article 1.01 of the Code of Virginia, titled “Alternative Tax Rates for Elderly and Handicapped.” It is part of Chapter 35 “Tangible Personal Property, Machinery and Tools and Merchants' Capital”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 8 sections.

§ 58.1-3506.1	Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities
§ 58.1-3506.2	Restrictions and conditions
§ 58.1-3506.3	Permanently and totally disabled defined
§ 58.1-3506.4	Local restrictions and conditions; model ordinance
§ 58.1-3506.5	Application
§ 58.1-3506.6	Notice of local tangible personal property tax relief program for elderly individuals and individuals with disabilities
§ 58.1-3506.7	Effective date; change in circumstances
§ 58.1-3506.8	Repealed