Constitution of Virginia

Constitution of Virginia
4/22/2019

Article X. Taxation and Finance

Section 4. Property segregated for local taxation; exceptions

Real estate, coal and other mineral lands, and tangible personal property, except the rolling stock of public service corporations, are hereby segregated for, and made subject to, local taxation only, and shall be assessed for local taxation in such manner and at such times as the General Assembly may prescribe by general law.