Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-3501: Tangible personal property leased to agency of federal, state or local government

Where this section sits in the code

Title 58.1. TAXATION
Subtitle III. LOCAL TAXES
Chapter 35. TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS AND MERCHANTS' CAPITAL
Article 1. TANGIBLE PERSONAL PROPERTY TAX

The aggregate of all tangible personal property owned by any person, firm, association, unincorporated company, or corporation which is leased by such owner to any agency or political subdivision of the federal, state or local governments shall be subject to local taxation.Code 1950, § 58-831.1; 1960, c. 239; 1975, c. 504; 1984, c. 675.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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