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1996 SESSION


CHAPTER 354
An Act to amend and reenact § 58.1-3012 of the Code of Virginia, relating to changes in local tax rates.
[H 782]
Approved March 22, 1996

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-3012 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-3012. Counties, cities and towns may change rate of tax during calendar year.

Notwithstanding any other provision of law, special or general, to the contrary, The governing body of any county, city or town which levies taxes on real estate, tangible personal property and machinery and tools on a calendar-year basis is authorized and empowered to change the rate of its tax on real estate, tangible personal property and machinery and tools during any calendar year, provided such change is made prior to the date on which the personal property and land books are delivered to the treasurer of the applicable county, city or town.