Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital

Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital

§ 58.1-3500. Defined and segregated for local taxation
§ 58.1-3501. Tangible personal property leased to agency of federal, state or local government
§ 58.1-3502. Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government
§ 58.1-3503. General classification of tangible personal property
§ 58.1-3504. Classification of certain household goods and personal effects for taxation; governing body may exempt
§ 58.1-3505. Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt
§ 58.1-3506. Other classifications of tangible personal property for taxation
§ 58.1-3506.1. Other classification for taxation of certain tangible personal property owned by certain elderly and handicapped persons
§ 58.1-3506.2. Restrictions and conditions
§ 58.1-3506.3. Permanently and totally disabled defined
§ 58.1-3506.4. Local restrictions and conditions; model ordinance
§ 58.1-3506.5. Application
§ 58.1-3506.6. Notice of local tangible personal property tax relief program for the elderly and handicapped
§ 58.1-3506.7. Effective date; change in circumstances
§ 58.1-3506.8. Designation by General Assembly
§ 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
§ 58.1-3509. Merchants' capital subject to local taxation; rate limit
§ 58.1-3510. Definition of merchants' capital
§ 58.1-3510.01. Separate classification of merchants' capital of pharmaceutical wholesalers
§ 58.1-3510.02. Separate classification of certain merchants' capital of wholesalers
§ 58.1-3510.1. Repealed
§ 58.1-3510.4. Short-term rental property; short-term rental businesses
§ 58.1-3510.5. Renter's certificate of registration
§ 58.1-3510.6. Short-term rental property tax
§ 58.1-3510.7. Exemptions; penalties
§ 58.1-3511. Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment
§ 58.1-3512. When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation
§ 58.1-3513. When imports deemed to acquire situs
§ 58.1-3514. When cargo in transit not deemed to have acquired a situs for taxation
§ 58.1-3515. Tax day January 1
§ 58.1-3516. Proration of personal property tax
§ 58.1-3516.1. Payment of taxes prorated under § 58.1-3516
§ 58.1-3516.2. Payment of taxes on leased property by lessee; information to be furnished by lessor
§ 58.1-3517. Department of Taxation to prescribe and furnish forms of returns; use of local forms
§ 58.1-3518. Taxpayers to file returns
§ 58.1-3518.1. Alternative method of filing returns for motor vehicles, trailers and boats
§ 58.1-3519. Commissioner to assess property if taxpayer fails to file return
§ 58.1-3520. Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes
§ 58.1-3521. Manufactured homes; proration of tax
§ 58.1-3522. Assessment method for manufactured homes

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