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VIRGINIA ACTS OF ASSEMBLY -- CHAPTER An Act to amend Chapter 423 of the Acts of Assembly of 1983, which provided a charter for the Town of Middleburg in Loudoun County, by adding a section numbered 2.4, relating to personal property taxes. [H 1437] Approved

 

Be it enacted by the General Assembly of Virginia:

1. That Chapter 423 of the Acts of Assembly of 1983 is amended by adding a section numbered 2.4 as follows:

§ 2.4. Personal property taxes.

The town council may, notwithstanding any other provision of law, levy a tax on business personal property, as described in subdivision A 26 of § 58.1-3506 of the Code of Virginia, without regard to the existence of, or rate of, tax on motor vehicles or any other classification of tangible personal property.