58.1-3501 - Tangible personal property leased to agency of federal, state or local government.
§ 58.1-3501. Tangible personal property leased to agency of federal, state orlocal government.
The aggregate of all tangible personal property owned by any person, firm,association, unincorporated company, or corporation which is leased by suchowner to any agency or political subdivision of the federal, state or localgovernments shall be subject to local taxation.
(Code 1950, § 58-831.1; 1960, c. 239; 1975, c. 504; 1984, c. 675.)