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2018 SESSION
18104719DBe 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.
2. That an emergency exists and this act is in force from its passage.