{"data":{"id":"us-va/va.-code-58.1-3816","jurisdiction":"us-va","citation":"Va. Code § 58.1-3816","heading":"Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects","body":"No county with a population of over 150,000, shall levy a utility consumers' tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, furnishings, machinery, tools and appliances used by an owner or a member of his household in and about their place of residence.Code 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 38. MISCELLANEOUS TAXES","Article 4. CONSUMER UTILITY TAXES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3816/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"cbbfca379c15f40bbc05726980f5173461de14b32d44b1b42429c6ea495ce09f","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3815","next":"us-va/va.-code-58.1-3816.1"},"notice":"GroundRules: Original legal text. Not legal advice."}