Code of Virginia

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Chapter 26.
Taxation of Public Service Corporations
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  • Article 1.
    General Provisions
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  • § 58.1-2600
    § 58.1-2601
    Boundaries of certain political units to be furnished company, Commission and Department
    § 58.1-2602
    Local authorities to examine assessments and inform Department or Commission whether correct
    § 58.1-2603
    Local levies to be extended by commissioners of the revenue; copies; forms
    § 58.1-2604
    Assessed valuation
    § 58.1-2605
    § 58.1-2606
    Local taxation of real and tangible personal property of public service corporations; other persons
    § 58.1-2606.1
    Local taxation for solar photovoltaic projects five megawatts or less
    § 58.1-2607
    Local taxation of real and tangible personal property of railroads
    § 58.1-2608
    State taxation of railroads, telecommunications companies
    § 58.1-2609
    Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons
    § 58.1-2610
    Penalty for failure to file timely report
    § 58.1-2611
    Penalty for failure to pay tax
    § 58.1-2612
    Lien of taxes
  • Article 5.
    Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads
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  • § 58.1-2652
    State tax on rolling stock; date of payment
    § 58.1-2653
    Annual report of railroads and freight car companies
    § 58.1-2654
    Annual report of motor vehicle carriers
    § 58.1-2654.1
    Penalty for failure to properly file annual reports
    § 58.1-2655
    Assessment by Department and Commission
    § 58.1-2656
    Valuation of sidetracks, double tracks, etc.
    § 58.1-2657
    Copies of assessments to be furnished to taxpayer and local officials
    § 58.1-2658
    Distribution of certain taxes collected; prohibition of certain local taxes
    § 58.1-2658.1
    Distribution of certain taxes collected
    § 58.1-2659
    Article not applicable to companies exempt by federal laws
  • Article 7.
    Administrative and Judicial Review of Assessment and Tax
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  • § 58.1-2670
    Application to Commission or Department for review
    § 58.1-2670.1
    Application to court to correct erroneous local assessment ratio
    § 58.1-2671
    Setting for hearing and notice to adverse parties
    § 58.1-2672
    Review on motion of Commission
    § 58.1-2673
    Correction after hearing or investigation; proceedings for enforcement
    § 58.1-2674
    Notice to Commonwealth
    § 58.1-2674.1
    Application for correction of certification to Department of Taxation
    § 58.1-2675
    Appeals to Supreme Court
    § 58.1-2676
    Action of Supreme Court thereon
  • Article 8.
    Special Provisions for Assessments in Counties Having County Executive or County Manager Governments
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  • § 58.1-2680
    Reports to include location by districts, etc.
    § 58.1-2681
    Copies of assessment for local officials; contents
    § 58.1-2682
    District boundaries to be furnished company and Commission
    § 58.1-2683
    Article does not affect other duties
  • Article 9.
    Miscellaneous Provisions Relative to Other Forms of Taxation Applicable to Public Service Corporations
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  • § 58.1-2690
    No state or local tax on intangible personal property or money; local levies and license taxes