{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2655.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2655.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2655.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2655.html"}],"law_id":84322,"edition_id":1,"section_id":84322,"structure_id":14646,"section_number":"58.1-2655","catch_line":"Assessment by Department and Commission","history":"Code 1950, \u00a7\u00a7 58-529, 58-558, 58-620; 1972, c. 813; 1978, c. 784; 1983, c. 570; 1984, c. 675; 1985, c. 30; 1992, c. 388.","full_text":"A\n\nThe Tax Commissioner shall annually assess for local taxation the value of the real and tangible personal property, including real property used for common carrier purposes, of each railroad, except for nonoperating (noncarrier) property which shall be assessed pursuant to § 58.1-3201, upon the best and most reliable information that can be procured, and to this end shall be authorized and empowered to send for persons and papers. The Tax Commissioner shall also assess upon the rolling stock of such railroads the taxes imposed by § 58.1-2652.B\n\nThe Commission shall assess the average value of the rolling stock of each motor vehicle carrier used in the Commonwealth.\n\t\t\tIn the case of an interstate carrier, the rolling stock used in the Commonwealth shall be deemed to be that portion of the total rolling stock, owned or operated on the public highways of the Commonwealth, multiplied by a fraction wherein the numerator is the total vehicle miles traveled by such rolling stock in the Commonwealth and the denominator is the total vehicle miles traveled both within and without the Commonwealth on such operations as are related to the Commonwealth.C\n\nThe Tax Commissioner shall assess, from the best and most reliable information that can be obtained, upon the rolling stock of a freight car company the taxes imposed by § 58.1-2652.D\n\nNo local property taxes shall be imposed upon the rolling stock of a railroad or a freight car company.","order_by":null,"text":{"0":{"id":302244,"text":"The Tax Commissioner shall annually assess for local taxation the value of the real and tangible personal property, including real property used for common carrier purposes, of each railroad, except for nonoperating (noncarrier) property which shall be assessed pursuant to § 58.1-3201, upon the best and most reliable information that can be procured, and to this end shall be authorized and empowered to send for persons and papers. The Tax Commissioner shall also assess upon the rolling stock of such railroads the taxes imposed by § 58.1-2652.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":302245,"text":"The Commission shall assess the average value of the rolling stock of each motor vehicle carrier used in the Commonwealth.\n\t\t\tIn the case of an interstate carrier, the rolling stock used in the Commonwealth shall be deemed to be that portion of the total rolling stock, owned or operated on the public highways of the Commonwealth, multiplied by a fraction wherein the numerator is the total vehicle miles traveled by such rolling stock in the Commonwealth and the denominator is the total vehicle miles traveled both within and without the Commonwealth on such operations as are related to the Commonwealth.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":302246,"text":"The Tax Commissioner shall assess, from the best and most reliable information that can be obtained, upon the rolling stock of a freight car company the taxes imposed by § 58.1-2652.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":302247,"text":"No local property taxes shall be imposed upon the rolling stock of a railroad or a freight car 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2655\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1972, chapter 813; in 1978, chapter 784; in 1983, chapter 570; in 1984, chapter 675; in 1985, chapter 30; in 1992, chapter 388.<\/p>","references":[{"id":61199,"section_number":"58.1-2656","catch_line":"Valuation of sidetracks, double tracks, etc","order_by":null,"url":"\/58.1-2656\/"}],"refers_to":[{"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\/"}],"permalink":{"id":256203,"object_type":"law","relational_id":84322,"identifier":"58.1-2655","token":"58.1\/II\/26\/5\/58.1-2655","url":"\/58.1-2655\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2655\/","token":"58.1\/II\/26\/5\/58.1-2655","dublin_core":{"Title":"Assessment by Department and Commission","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2655","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Tax Commissioner<\/span> shall annually assess for local taxation the value of the real and tangible personal property, including real property used for common carrier purposes, of each railroad, except for nonoperating (noncarrier) property which shall be assessed pursuant to § 58.1-3201<\/a>, upon the best and most reliable information that can be procured, and to this end shall be authorized and empowered to send for persons and papers. The Tax Commissioner<\/span> shall also assess upon the rolling stock of such railroads the taxes imposed by § 58.1-2652<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Commission shall assess the average value of the rolling stock of each motor vehicle carrier used in the Commonwealth.\n\t\t\tIn the case of an interstate carrier, the rolling stock used in the Commonwealth shall be deemed to be that portion of the total rolling stock, owned or operated on the public highways of the Commonwealth, multiplied by a fraction wherein the numerator is the total vehicle miles traveled by such rolling stock in the Commonwealth and the denominator is the total vehicle miles traveled both within and without the Commonwealth on such operations as are related to the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Tax Commissioner<\/span> shall assess, from the best and most reliable information that can be obtained, upon the rolling stock of a freight car company the taxes imposed by § 58.1-2652<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> No local property taxes shall be imposed upon the rolling stock of a railroad or a freight car company. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSESSMENT BY DEPARTMENT AND COMMISSION (\u00a7 58.1-2655)\n\nA. The Tax Commissioner shall annually assess for local taxation the value of\nthe real and tangible personal property, including real property used for common\ncarrier purposes, of each railroad, except for nonoperating (noncarrier)\nproperty which shall be assessed pursuant to § 58.1-3201, upon the best and\nmost reliable information that can be procured, and to this end shall be\nauthorized and empowered to send for persons and papers. The Tax Commissioner\nshall also assess upon the rolling stock of such railroads the taxes imposed by\n§ 58.1-2652.\n\nB. The Commission shall assess the average value of the rolling stock of each\nmotor vehicle carrier used in the Commonwealth.\n\t\t\tIn the case of an interstate carrier, the rolling stock used in the\nCommonwealth shall be deemed to be that portion of the total rolling stock,\nowned or operated on the public highways of the Commonwealth, multiplied by a\nfraction wherein the numerator is the total vehicle miles traveled by such\nrolling stock in the Commonwealth and the denominator is the total vehicle miles\ntraveled both within and without the Commonwealth on such operations as are\nrelated to the Commonwealth.\n\nC. The Tax Commissioner shall assess, from the best and most reliable\ninformation that can be obtained, upon the rolling stock of a freight car\ncompany the taxes imposed by § 58.1-2652.\n\nD. No local property taxes shall be imposed upon the rolling stock of a railroad\nor a freight car company.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-529, 58-558, 58-620; 1972, c. 813; 1978, c. 784;\n1983, c. 570; 1984, c. 675; 1985, c. 30; 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}}