SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2018 SESSION


CHAPTER 414
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 March 23, 2018

 

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.