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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital |
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ARTICLE 1.01. Alternative Tax Rates for Elderly and Handicapped |
| SECTION 58.1-3506.1. Other classification for taxation of certain tangible personal property owned by certain elderly and handicapped persons |
| SECTION 58.1-3506.2. Restrictions and conditions |
| SECTION 58.1-3506.3. Permanently and totally disabled defined |
| SECTION 58.1-3506.4. Local restrictions and conditions; model ordinance |
| SECTION 58.1-3506.5. Application |
| SECTION 58.1-3506.6. Notice of local tangible personal property tax relief program for the elderly and handicapped |
| SECTION 58.1-3506.7. Effective date; change in circumstances |
| SECTION 58.1-3506.8. Designation by General Assembly [Not set out] |