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Code · Virginia · Title 58.1 · Chapter 35

Code of Virginia § 58.1-3500. Defined and segregated for local taxation.

132 words·~1 min read·/va/title-58-1/chapter-35/58-1-3500·

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Tangible personal property shall consist of all personal property not otherwise classified by
(i)§ 58.1-1100 as intangible personal property,
(ii)§ 58.1-3510 as merchants' capital, or
(iii)§ 58.1-3510.4 as short-term rental property. "Tangible personal property" does not include fixtures, as defined in § 58.1-3295.3 , if such fixtures are taxed in accordance with § 58.1-3295.3 . Such tangible personal property is hereby segregated for and made subject to local taxation only pursuant to Article X, § 4 of the Constitution of Virginia.
Code 1950, §§ 58-829, 58-830; 1960, c. 418; 1970, c. 325; 1974, c. 445; 1975, cc. 47, 541; 1978, cc. 178, 656, 843; 1979, c. 576; 1980, c. 412; 1982, c. 633; 1984, cc. 675, 689; 2010, cc. 255 , 295 ; 2022, cc. 671 , 672 .
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