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1994 SESSION

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SB 91 Personal property taxation.

Introduced by: Charles L. Waddell | all patrons    ...    notes | add to my profiles

SUMMARY:

Personal property taxation. Permits localities which prorate personal property taxes to provide for more than one certification date (now permitted only in January of each year) to account for the possibility that volunteer rescue and fire squad personnel may buy a new car during the course of the year and lose the benefit of the tax break authorized under § 58.1-3506 A. 13. It also allows a different classification for personal property tax purposes for vehicles owned by volunteer rescue squad and fire squad personnel who respond regularly to calls.


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