§ 58.1-3507 Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing.
§ 58.1-3508 Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products.
§ 58.1-3508.1 Separate classification of machinery and tools used in semiconductor manufacturing.
§ 58.1-3508.2 Separate classification of machinery and tools used in other businesses.
§ 58.1-3508.3 Separate classification of machinery and tools used directly in precision investment castings.
§ 58.1-3508.4 Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense.
§ 58.1-3508.5 Separate classification of machinery and tools used directly in cleaning motor vehicles.
§ 58.1-3508.6 Separate classification of machinery and tools used directly in producing or generating renewable energy.
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Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 35 > Article 2 - Machinery and Tools Tax.

  • Appraisal: A determination of property value.
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Department: means the Department of Taxation. See Virginia Code 58.1-1
  • farm: means any person that obtains at least 51 percent of its annual gross income from agricultural operations and produces the agricultural waste used as feedstock for the waste-to-energy technology, (ii) "agricultural waste" means biomass waste materials capable of decomposition that are produced from the raising of plants and animals during agricultural operations, including animal manures, bedding, plant stalks, hulls, and vegetable matter, and (iii) "waste-to-energy technology" means any technology, including but not limited to a methane digester, that converts agricultural waste into gas, steam, or heat that is used to generate electricity on-site. See Virginia Code 1-222.1
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Virginia Code 1-257
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Personal property: All property that is not real property.
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Supreme Court: means the Supreme Court of Virginia. See Virginia Code 1-249
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254