§ 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. 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.