{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2653.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2653.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2653.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2653.html"}],"law_id":67106,"edition_id":1,"section_id":67106,"structure_id":14646,"section_number":"58.1-2653","catch_line":"Annual report of railroads and freight car companies","history":"Code 1950, \u00a7\u00a7 58-524, 58-525, 58-528, 58-556, 58-557; 1956, c. 69; 1960, c. 346; 1964, c. 425; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1985, c. 30; 1992, c. 388.","full_text":"A\n\nEvery railroad shall report on or before April 15, to the Department, its real and tangible personal property, including real property used for common carrier purposes, of every description as of December 31 preceding and the county, city, town or magisterial district in which it is located. The lien of the Commonwealth or political subdivision thereof for taxes levied on such property for all purposes shall attach to such property on December 31 next preceding. The Department shall furnish each county, city, town or magisterial district a copy of the report of nonoperating (noncarrier) property pertaining to such locality.B\n\nEvery freight car company shall, on or before April 15, report to the Department the aggregate number of miles traveled by its cars in the Commonwealth during the year ending December 31 next preceding and the average number of miles traveled per day by each class of car as established by the Tax Commissioner. Each railroad owning a line in the Commonwealth over which cars of a freight car company travel shall on its annual report show the total number of miles made by such cars during the year ending December 31 next preceding, the company name and aggregate number of miles traveled by cars thereof and the average number of miles traveled per day by each class of car during the year.C\n\nEach report shall be made on forms prescribed and furnished by the Tax Commissioner. Such forms may require any information necessary to enable the Department to properly ascertain the value of and assess such property.D\n\nEach report shall be verified by the oath of the president or other proper officer of such company.","order_by":null,"text":{"0":{"id":243202,"text":"Every railroad shall report on or before April 15, to the Department, its real and tangible personal property, including real property used for common carrier purposes, of every description as of December 31 preceding and the county, city, town or magisterial district in which it is located. The lien of the Commonwealth or political subdivision thereof for taxes levied on such property for all purposes shall attach to such property on December 31 next preceding. The Department shall furnish each county, city, town or magisterial district a copy of the report of nonoperating (noncarrier) property pertaining to such locality.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":243203,"text":"Every freight car company shall, on or before April 15, report to the Department the aggregate number of miles traveled by its cars in the Commonwealth during the year ending December 31 next preceding and the average number of miles traveled per day by each class of car as established by the Tax Commissioner. Each railroad owning a line in the Commonwealth over which cars of a freight car company travel shall on its annual report show the total number of miles made by such cars during the year ending December 31 next preceding, the company name and aggregate number of miles traveled by cars thereof and the average number of miles traveled per day by each class of car during the year.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":243204,"text":"Each report shall be made on forms prescribed and furnished by the Tax Commissioner. Such forms may require any information necessary to enable the Department to properly ascertain the value of and assess such property.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":243205,"text":"Each report shall be verified by the oath of the president or other proper officer of such company.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14646,"edition_id":1,"name":"Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:49:07","date_modified":"2026-06-26 03:49:07","permalink":{"id":256185,"object_type":"structure","relational_id":14646,"identifier":"5","token":"58.1\/II\/26\/5","url":"\/58.1\/II\/26\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84398,"structure_id":14646,"section_number":"58.1-2652","catch_line":"State tax on rolling stock; date of payment","url":"\/58.1-2652\/","token":"58.1\/II\/26\/5\/58.1-2652","metadata":false},{"id":67106,"structure_id":14646,"section_number":"58.1-2653","catch_line":"Annual report of railroads and freight car companies","url":"\/58.1-2653\/","token":"58.1\/II\/26\/5\/58.1-2653","metadata":false},{"id":86208,"structure_id":14646,"section_number":"58.1-2654","catch_line":"Annual report of motor vehicle carriers","url":"\/58.1-2654\/","token":"58.1\/II\/26\/5\/58.1-2654","metadata":false},{"id":59145,"structure_id":14646,"section_number":"58.1-2654.1","catch_line":"Penalty for failure to properly file annual reports","url":"\/58.1-2654.1\/","token":"58.1\/II\/26\/5\/58.1-2654.1","metadata":false},{"id":84322,"structure_id":14646,"section_number":"58.1-2655","catch_line":"Assessment by Department and Commission","url":"\/58.1-2655\/","token":"58.1\/II\/26\/5\/58.1-2655","metadata":false},{"id":61199,"structure_id":14646,"section_number":"58.1-2656","catch_line":"Valuation of sidetracks, double tracks, etc","url":"\/58.1-2656\/","token":"58.1\/II\/26\/5\/58.1-2656","metadata":false},{"id":75065,"structure_id":14646,"section_number":"58.1-2657","catch_line":"Copies of assessments to be furnished to taxpayer and local officials","url":"\/58.1-2657\/","token":"58.1\/II\/26\/5\/58.1-2657","metadata":false},{"id":58013,"structure_id":14646,"section_number":"58.1-2658","catch_line":"Distribution of certain taxes collected; prohibition of certain local taxes","url":"\/58.1-2658\/","token":"58.1\/II\/26\/5\/58.1-2658","metadata":false},{"id":61414,"structure_id":14646,"section_number":"58.1-2658.1","catch_line":"Distribution of certain taxes collected","url":"\/58.1-2658.1\/","token":"58.1\/II\/26\/5\/58.1-2658.1","metadata":false},{"id":56218,"structure_id":14646,"section_number":"58.1-2659","catch_line":"Article not applicable to companies exempt by federal laws","url":"\/58.1-2659\/","token":"58.1\/II\/26\/5\/58.1-2659","metadata":false}],"previous_section":{"id":84398,"structure_id":14646,"section_number":"58.1-2652","catch_line":"State tax on rolling stock; date of payment","url":"\/58.1-2652\/","token":"58.1\/II\/26\/5\/58.1-2652","metadata":false},"next_section":{"id":86208,"structure_id":14646,"section_number":"58.1-2654","catch_line":"Annual report of motor vehicle carriers","url":"\/58.1-2654\/","token":"58.1\/II\/26\/5\/58.1-2654","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2653\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 69; in 1960, chapter 346; in 1964, chapter 425; in 1972, chapter 813; in 1983, chapter 570; in 1984, chapter 675; in 1985, chapter 30; in 1992, chapter 388.<\/p>","references":[{"id":69402,"section_number":"58.1-3201","catch_line":"What real estate to be taxed; amount of assessment; public service corporation property","order_by":null,"url":"\/58.1-3201\/"}],"refers_to":false,"permalink":{"id":256191,"object_type":"law","relational_id":67106,"identifier":"58.1-2653","token":"58.1\/II\/26\/5\/58.1-2653","url":"\/58.1-2653\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2653\/","token":"58.1\/II\/26\/5\/58.1-2653","dublin_core":{"Title":"Annual report of railroads and freight car companies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2653","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every railroad shall report on or before April 15, to the Department<\/span>, its real and tangible personal property, including real property used for common carrier purposes, of every description as of December 31 preceding and the county, city, town or magisterial district in which it is located. The lien<\/span> of the Commonwealth or political subdivision thereof for taxes levied on such property for all purposes shall attach to such property on December 31 next preceding. The Department<\/span> shall furnish each county, city, town or magisterial district a copy of the report of nonoperating (noncarrier) property pertaining to such locality. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every freight car company shall, on or before April 15, report to the Department<\/span> the aggregate number of miles traveled by its cars in the Commonwealth during the year ending December 31 next preceding and the average number of miles traveled per day by each class of car as established by the Tax Commissioner<\/span>. Each railroad owning a line in the Commonwealth over which cars of a freight car company travel shall on its annual report show the total number of miles made by such cars during the year ending December 31 next preceding, the company name and aggregate number of miles traveled by cars thereof and the average number of miles traveled per day by each class of car during the year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Each report shall be made on forms prescribed and furnished by the Tax Commissioner<\/span>. Such forms may require any information necessary to enable the Department<\/span> to properly ascertain the value of and assess such property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Each report shall be verified by the oath<\/span> of the president or other proper officer of such company. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL REPORT OF RAILROADS AND FREIGHT CAR COMPANIES (\u00a7 58.1-2653)\n\nA. Every railroad shall report on or before April 15, to the Department, its\nreal and tangible personal property, including real property used for common\ncarrier purposes, of every description as of December 31 preceding and the\ncounty, city, town or magisterial district in which it is located. The lien of\nthe Commonwealth or political subdivision thereof for taxes levied on such\nproperty for all purposes shall attach to such property on December 31 next\npreceding. The Department shall furnish each county, city, town or magisterial\ndistrict a copy of the report of nonoperating (noncarrier) property pertaining\nto such locality.\n\nB. Every freight car company shall, on or before April 15, report to the\nDepartment the aggregate number of miles traveled by its cars in the\nCommonwealth during the year ending December 31 next preceding and the average\nnumber of miles traveled per day by each class of car as established by the Tax\nCommissioner. Each railroad owning a line in the Commonwealth over which cars of\na freight car company travel shall on its annual report show the total number of\nmiles made by such cars during the year ending December 31 next preceding, the\ncompany name and aggregate number of miles traveled by cars thereof and the\naverage number of miles traveled per day by each class of car during the year.\n\nC. Each report shall be made on forms prescribed and furnished by the Tax\nCommissioner. Such forms may require any information necessary to enable the\nDepartment to properly ascertain the value of and assess such property.\n\nD. Each report shall be verified by the oath of the president or other proper\nofficer of such company.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-524, 58-525, 58-528, 58-556, 58-557; 1956, c. 69;\n1960, c. 346; 1964, c. 425; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1985, c.\n30; 1992, c. 388.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}