The governing body of any county, city or town in laying levies on taxable real estate, tangible personal property and merchants' capital may impose different rates of levy on real estate, merchants' capital, tangible personal property or any separate class thereof authorized under Chapter 35 (§ 58.1-3500 et seq.), and machinery and tools, or it may impose the same rate of levy on any or all of these subjects of taxation. Such rates shall conform to the requirements set forth in such Chapter 35.
Code 1950, § 58-851.2; 1952, c. 507; 1970, c. 748; 1984, c. 675.
Structure Code of Virginia
Chapter 30 - General Provisions
§ 58.1-3002. Levy by board for court allowances
§ 58.1-3003. Appeal from order of levy
§ 58.1-3004. Duty of clerk of board in case of appeal; how appeal tried
§ 58.1-3006. Additional tax to pay interest and retire bonds
§ 58.1-3007. Notice prior to increase of local tax levy; hearing
§ 58.1-3008. Different rates of levy on different classes of property
§ 58.1-3009. Tax on payrolls prohibited
§ 58.1-3011. Use of July 1 as effective date of assessment
§ 58.1-3012. Counties, cities and towns may change rate of tax during calendar year
§ 58.1-3014. Relief from taxes in cases of disaster
§ 58.1-3015. To whom property generally shall be taxed and by whom listed
§ 58.1-3016. Retention of property for payment of taxes
§ 58.1-3017. Disclosure of social security account numbers for local tax administration purposes
§ 58.1-3018. Payment of local taxes on behalf of taxpayer by third party; tax payment agreements
§ 58.1-3019. Local tax credits for approved local volunteer activities