{"data":{"id":"us-va/va.-code-58.1-3500","jurisdiction":"us-va","citation":"Va. Code § 58.1-3500","heading":"Defined and segregated for local taxation","body":"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.","path":["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"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3500/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"d71874aef81a244262cfb015eeb3504ba7ad39fe8ac804e27dfd576341cb8786","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3407","next":"us-va/va.-code-58.1-3501"},"notice":"GroundRules: Original legal text. Not legal advice."}