§ 58.1-1203 Real and leased tangible personal property of banks to be assessed as other real and personal property
A. The real estate of all banks shall be assessed on the land books with the same taxes with which other real estate is assessed.
B. The tangible personal property of all banks which is leased for a consideration to customers or other lessees shall be assessed on the personal property books with the same taxes with which other tangible personal property held for lease is assessed.
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 1980, chapter 578; in 1984, chapter 675.
Code 1950, § 58-485.05; 1980, c. 578; 1984, c. 675.