Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 30. General Provisions

§ 58.1-3000. Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only.

All taxable real estate, all taxable coal and other mineral lands, and all taxable tangible personal property and the tangible personal property of public service corporations, except rolling stock of corporations operating railroads, and also the capital of merchants are hereby segregated and made subject to local taxation only.

Code 1950, § 58-9; 1971, Ex. Sess., c. 33; 1984, c. 675.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.