Virginia — Title 58.1 · Chapter 35

• § 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 individuals and individuals with disabilities
• § 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 elderly individuals and individuals with disabilities
• § 58.1-3506.7 — Effective date; change in circumstances
• § 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 and retailers
• § 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