Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital (58.1-3500 thru 58.1-3522)
- 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.
- 58.1-3506.1 - Other classification for taxation of certain tangible personal property owned by certain elderly and handicapped persons.
- 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 the elderly and handicapped.
- 58.1-3506.7 - Effective date; change in circumstances.
- 58.1-3506.8 - Description unavailable
- 58.1-3507 - Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing.
- 58.1-3508 - Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products.
- 58.1-3508.1 - Separate classification of machinery and tools used in semiconductor manufacturing.
- 58.1-3508.2 - Separate classification of machinery and tools used in other businesses.
- 58.1-3508.3 - Separate classification of machinery and tools used directly in precision investment castings.
- 58.1-3509 - Merchants' capital subject to local taxation; rate limit.
- 58.1-3510 - Definition of merchants' capital.
- 58.1-3510.01 - Separate classification of merchants' capital of pharmaceutical wholesalers.
- 58.1-3510.1 - through 58.1-3510.3
- 58.1-3510.4 - Short-term rental property; short-term rental businesses.
- 58.1-3510.5 - Renter's certificate of registration.
- 58.1-3510.6 - Short-term rental property tax.
- 58.1-3510.7 - Exemptions; penalties.
- 58.1-3511 - Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment.
- 58.1-3512 - When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation.
- 58.1-3513 - When imports deemed to acquire situs.
- 58.1-3514 - When cargo in transit not deemed to have acquired a situs for taxation.
- 58.1-3515 - Tax day January 1.
- 58.1-3516 - Proration of personal property tax.
- 58.1-3516.1 - Payment of taxes prorated under § 58.1-3516.
- 58.1-3516.2 - Payment of taxes on leased property by lessee; information to be furnished by lessor.
- 58.1-3517 - Department of Taxation to prescribe and furnish forms of returns; use of local forms.
- 58.1-3518 - Taxpayers to file returns.
- 58.1-3518.1 - Alternative method of filing returns for motor vehicles, trailers and boats.
- 58.1-3519 - Commissioner to assess property if taxpayer fails to file return.
- 58.1-3520 - Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes.
- 58.1-3521 - Manufactured homes; proration of tax.
- 58.1-3522 - Assessment method for manufactured homes.