58.1-100 - Property subject to state taxation only.

§ 58.1-100. Property subject to state taxation only.

Insurance taxes, licenses on insurance companies, taxable intangible personalproperty, rolling stock of all corporations operating railroads and all otherclasses of property not specifically exempted or reserved for local taxation,are hereby segregated and made subject to state taxation only.

(Code 1950, § 58-10; 1984, c. 675.)