Nothing herein contained shall be construed as prohibiting the Department of Taxation from prescribing a separate personal property book for the assessment of state taxes and a separate personal property book for the assessment of local levies.

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Terms Used In Virginia Code 58.1-3116

  • Department: means the Department of Taxation. See Virginia Code 58.1-1
  • Personal property: All property that is not real property.
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245

Code 1950, § 58-882; 1984, c. 675.