77707258.1-3516.2Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesTangible Personal Property, Machinery And Tools And Merchants' CapitalTax Day/filing Of ReturnsPayment of taxes on leased property by lessee; information to be furnished by lessor1997, c. 398.http://law.lis.virginia.gov/vacode/58.1-3516.2//58.1-3516.2/58.1/III/35/5/58.1-3516.2