{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2657.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2657.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2657.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2657.html"}],"law_id":75065,"edition_id":1,"section_id":75065,"structure_id":14646,"section_number":"58.1-2657","catch_line":"Copies of assessments to be furnished to taxpayer and local officials","history":"Code 1950, \u00a7\u00a7 58-530, 58-538, 58-559, 58-621, 58-624, 58-681; 1954, c. 278; 1956, c. 69; 1971, Ex. Sess., c. 192; 1972, c. 813; 1978, c. 784; 1980, c. 385; 1983, c. 570; 1984, c. 675.","full_text":"The Tax Commissioner shall furnish to the governing body of every county, city or town, to the commissioner of the revenue of every county and city wherein any property belonging to any railroad is situated and to the president of such railroad, a certified copy of the assessment of such company&#8217;s property, which assessment shall show the type of property, and its value and location. The Tax Commissioner shall send a copy of the assessment made on each freight car company to the president thereof. A copy of the assessment made by the Commission on a certificated motor vehicle carrier shall be forwarded to the president of such carrier so assessed.","order_by":null,"text":{"0":{"id":269617,"text":"The Tax Commissioner shall furnish to the governing body of every county, city or town, to the commissioner of the revenue of every county and city wherein any property belonging to any railroad is situated and to the president of such railroad, a certified copy of the assessment of such company&#8217;s property, which assessment shall show the type of property, and its value and location. The Tax Commissioner shall send a copy of the assessment made on each freight car company to the president thereof. A copy of the assessment made by the Commission on a certificated motor vehicle carrier shall be forwarded to the president of such carrier so assessed.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2657\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1954, chapter 278; in 1956, chapter 69; in 1972, chapter 813; in 1978, chapter 784; in 1980, chapter 385; in 1983, chapter 570; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256211,"object_type":"law","relational_id":75065,"identifier":"58.1-2657","token":"58.1\/II\/26\/5\/58.1-2657","url":"\/58.1-2657\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2657\/","token":"58.1\/II\/26\/5\/58.1-2657","dublin_core":{"Title":"Copies of assessments to be furnished to taxpayer and local officials","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2657","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Tax Commissioner<\/span> shall furnish to the governing body of every county, city or town, to the commissioner of the revenue of every county and city wherein any property belonging to any railroad is situated and to the president of such railroad, a certified copy of the assessment of such company&#8217;s property, which assessment shall show the type of property, and its value and location. The <span class=\"dictionary\">Tax Commissioner<\/span> shall send a copy of the assessment made on each freight car company to the president thereof. A copy of the assessment made by the Commission on a certificated motor vehicle carrier shall be forwarded to the president of such carrier so assessed.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOPIES OF ASSESSMENTS TO BE FURNISHED TO TAXPAYER AND LOCAL OFFICIALS (\u00a7\n58.1-2657)\n\nThe Tax Commissioner shall furnish to the governing body of every county, city\nor town, to the commissioner of the revenue of every county and city wherein any\nproperty belonging to any railroad is situated and to the president of such\nrailroad, a certified copy of the assessment of such company&#8217;s property,\nwhich assessment shall show the type of property, and its value and location.\nThe Tax Commissioner shall send a copy of the assessment made on each freight\ncar company to the president thereof. A copy of the assessment made by the\nCommission on a certificated motor vehicle carrier shall be forwarded to the\npresident of such carrier so assessed.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-530, 58-538, 58-559, 58-621, 58-624, 58-681; 1954,\nc. 278; 1956, c. 69; 1971, Ex. Sess., c. 192; 1972, c. 813; 1978, c. 784; 1980,\nc. 385; 1983, c. 570; 1984, c. 675.","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}}