§ 58.1-3816 Certain counties not to levy consumers’ utility tax if such counties levy tax on household goods and personal effects
No county with a population of over 150,000, shall levy a utility consumers’ tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, furnishings, machinery, tools and appliances used by an owner or a member of his household in and about their place of residence.
History
The record of this law’s original creation isn’t available online. The oldest record of it is its appearance in the Code of Virginia of 1950, as § 58-851.5. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 542; in 1984, chapter 675.
Code 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.