Constitution of Virginia

Constitution of Virginia
3/29/2017

Article X. Taxation and Finance

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Section 1
Taxable property; uniformity; classification and segregation.
Section 2
Assessments.
Section 3
Taxes or assessments upon abutting property owners.
Section 4
Property segregated for local taxation; exceptions.
Section 5
Franchise taxes; taxation of corporate stock.
Section 6
Exempt property.
Section 6-A
Property tax exemption for certain veterans and surviving spouses of soldiers killed in action.
Section 6-B
Property tax exemptions for spouses of certain emergency services providers.
Section 7
Collection and disposition of State revenues.
Section 7-A
Lottery Proceeds Fund; distribution of lottery revenues.
Section 8
Limit of tax or revenue; Revenue Stabilization Fund.
Section 9
State debt.
Section 10
Lending of credit, stock subscriptions, and works of internal improvement.
Section 11
Governmental employees retirement system.