{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3508.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3508.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3508.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3508.3.html"}],"law_id":371856,"edition_id":2,"section_id":371856,"structure_id":52925,"section_number":"58.1-3508.3","catch_line":"Separate classification of machinery and tools used directly in precision investment castings","history":"2009, c. 528.","full_text":"Machinery and tools used directly in the manufacture of precision investment castings shall constitute a classification for local taxation separate from other classifications of machinery and tools, as defined in \u00a7 58.1-3507. The governing body of any county, city, or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.\n\n","order_by":null,"text":{"0":{"id":1386542,"text":"Machinery and tools used directly in the manufacture of precision investment castings shall constitute a classification for local taxation separate from other classifications of machinery and tools, as defined in \u00a7 58.1-3507. The governing body of any county, city, or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52925,"edition_id":2,"name":"Machinery and Tools Tax","identifier":"2","label":"article","depth":4,"order_by":4,"parent_id":52922,"metadata":{"child_laws":8,"child_structures":0},"date_created":"2026-08-02 03:08:15","date_modified":"2026-08-02 12:36:12","permalink":{"id":1484801,"object_type":"structure","relational_id":52925,"identifier":"2","token":"58.1\/III\/35\/2","url":"\/58.1\/III\/35\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52922,"edition_id":2,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":4,"parent_id":52890,"metadata":{"child_laws":47,"child_structures":8},"date_created":"2026-08-02 03:08:12","date_modified":"2026-08-02 12:36:12","permalink":{"id":1484735,"object_type":"structure","relational_id":52922,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371853,"structure_id":52925,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","url":"\/58.1-3507\/","token":"58.1\/III\/35\/2\/58.1-3507","metadata":false},{"id":371860,"structure_id":52925,"section_number":"58.1-3508","catch_line":"Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products","url":"\/58.1-3508\/","token":"58.1\/III\/35\/2\/58.1-3508","metadata":false},{"id":371854,"structure_id":52925,"section_number":"58.1-3508.1","catch_line":"Separate classification of machinery and tools used in semiconductor manufacturing","url":"\/58.1-3508.1\/","token":"58.1\/III\/35\/2\/58.1-3508.1","metadata":false},{"id":371855,"structure_id":52925,"section_number":"58.1-3508.2","catch_line":"Separate classification of machinery and tools used in other businesses","url":"\/58.1-3508.2\/","token":"58.1\/III\/35\/2\/58.1-3508.2","metadata":false},{"id":371856,"structure_id":52925,"section_number":"58.1-3508.3","catch_line":"Separate classification of machinery and tools used directly in precision investment castings","url":"\/58.1-3508.3\/","token":"58.1\/III\/35\/2\/58.1-3508.3","metadata":false},{"id":371857,"structure_id":52925,"section_number":"58.1-3508.4","catch_line":"Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense","url":"\/58.1-3508.4\/","token":"58.1\/III\/35\/2\/58.1-3508.4","metadata":false},{"id":371858,"structure_id":52925,"section_number":"58.1-3508.5","catch_line":"Separate classification of machinery and tools used directly in cleaning motor vehicles","url":"\/58.1-3508.5\/","token":"58.1\/III\/35\/2\/58.1-3508.5","metadata":false},{"id":371859,"structure_id":52925,"section_number":"58.1-3508.6","catch_line":"Separate classification of machinery and tools used directly in producing or generating renewable energy","url":"\/58.1-3508.6\/","token":"58.1\/III\/35\/2\/58.1-3508.6","metadata":false}],"previous_section":{"id":371855,"structure_id":52925,"section_number":"58.1-3508.2","catch_line":"Separate classification of machinery and tools used in other businesses","url":"\/58.1-3508.2\/","token":"58.1\/III\/35\/2\/58.1-3508.2","metadata":false},"next_section":{"id":371857,"structure_id":52925,"section_number":"58.1-3508.4","catch_line":"Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense","url":"\/58.1-3508.4\/","token":"58.1\/III\/35\/2\/58.1-3508.4","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3508.3\/","history_text":"

This law was first created in 2009. The record of its establishment is cataloged in chapter 528<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":371853,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"}],"permalink":{"id":1484819,"object_type":"law","relational_id":371856,"identifier":"58.1-3508.3","token":"58.1\/III\/35\/2\/58.1-3508.3","url":"\/58.1-3508.3\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3508.3\/","token":"58.1\/III\/35\/2\/58.1-3508.3","dublin_core":{"Title":"Separate classification of machinery and tools used directly in precision investment castings","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3508.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Machinery and tools used directly in the manufacture of precision investment castings shall constitute a classification for local taxation separate from other classifications of machinery and tools, as defined in \u00a7 58.1-3507<\/a>. The governing body of any county, city, or town may levy<\/span> a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEPARATE CLASSIFICATION OF MACHINERY AND TOOLS USED DIRECTLY IN PRECISION\nINVESTMENT CASTINGS (\u00a7 58.1-3508.3)\n\nMachinery and tools used directly in the manufacture of precision investment\ncastings shall constitute a classification for local taxation separate from\nother classifications of machinery and tools, as defined in \u00a7 58.1-3507. The\ngoverning body of any county, city, or town may levy a tax on such\nclassification of property at a different rate from the tax levied on other\nmachinery and tools. The rate of tax and the rate of assessment shall not exceed\nthat applicable generally to machinery and tools.\n\nHISTORY: 2009, c. 528.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}