{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3116.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3116.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3116.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3116.html"}],"law_id":79431,"edition_id":1,"section_id":79431,"structure_id":12706,"section_number":"58.1-3116","catch_line":"Department may prescribe separate books for state and local levies","history":"Code 1950, \u00a7 58-882; 1984, c. 675.","full_text":"Nothing herein contained shall be construed as prohibiting the Department of Taxation from prescribing a separate personal property book for the assessment of state taxes and a separate personal property book for the assessment of local levies.","order_by":null,"text":{"0":{"id":284540,"text":"Nothing herein contained shall be construed as prohibiting the Department of Taxation from prescribing a separate personal property book for the assessment of state taxes and a separate personal property book for the assessment of local levies.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12706,"edition_id":1,"name":"Commissioners of the Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12705,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256545,"object_type":"structure","relational_id":12706,"identifier":"1","token":"58.1\/III\/31\/1","url":"\/58.1\/III\/31\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12705,"edition_id":1,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256543,"object_type":"structure","relational_id":12705,"identifier":"31","token":"58.1\/III\/31","url":"\/58.1\/III\/31\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":81869,"structure_id":12706,"section_number":"58.1-3100","catch_line":"Interpretation of \"commissioner.\"","url":"\/58.1-3100\/","token":"58.1\/III\/31\/1\/58.1-3100","metadata":false},{"id":70168,"structure_id":12706,"section_number":"58.1-3101","catch_line":"County commissioner of the revenue to keep an office at county seat; removal to other place","url":"\/58.1-3101\/","token":"58.1\/III\/31\/1\/58.1-3101","metadata":false},{"id":63284,"structure_id":12706,"section_number":"58.1-3102","catch_line":"Jurisdiction of commissioners","url":"\/58.1-3102\/","token":"58.1\/III\/31\/1\/58.1-3102","metadata":false},{"id":87178,"structure_id":12706,"section_number":"58.1-3103","catch_line":"When commissioners begin work; commissioners to make assessments","url":"\/58.1-3103\/","token":"58.1\/III\/31\/1\/58.1-3103","metadata":false},{"id":68270,"structure_id":12706,"section_number":"58.1-3104","catch_line":"Commissioner of the revenue entitled to books and papers of predecessor","url":"\/58.1-3104\/","token":"58.1\/III\/31\/1\/58.1-3104","metadata":false},{"id":86383,"structure_id":12706,"section_number":"58.1-3105","catch_line":"Tax Commissioner to instruct commissioners of the revenue","url":"\/58.1-3105\/","token":"58.1\/III\/31\/1\/58.1-3105","metadata":false},{"id":63159,"structure_id":12706,"section_number":"58.1-3106","catch_line":"How compensation of commissioners paid; 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confidentiality of such information","url":"\/58.1-3122.3\/","token":"58.1\/III\/31\/1\/58.1-3122.3","metadata":false}],"previous_section":{"id":69295,"structure_id":12706,"section_number":"58.1-3115","catch_line":"Arrangement and contents of books","url":"\/58.1-3115\/","token":"58.1\/III\/31\/1\/58.1-3115","metadata":false},"next_section":{"id":65789,"structure_id":12706,"section_number":"58.1-3117","catch_line":"Disposition of supplemental assessment sheets","url":"\/58.1-3117\/","token":"58.1\/III\/31\/1\/58.1-3117","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3116\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256611,"object_type":"law","relational_id":79431,"identifier":"58.1-3116","token":"58.1\/III\/31\/1\/58.1-3116","url":"\/58.1-3116\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3116\/","token":"58.1\/III\/31\/1\/58.1-3116","dublin_core":{"Title":"Department may prescribe separate books for state and local levies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3116","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Nothing herein contained shall be construed as prohibiting the <span class=\"dictionary\">Department<\/span> of Taxation from prescribing a separate personal property book for the assessment of state taxes and a separate personal property book for the assessment of local levies.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEPARTMENT MAY PRESCRIBE SEPARATE BOOKS FOR STATE AND LOCAL LEVIES (\u00a7\n58.1-3116)\n\nNothing herein contained shall be construed as prohibiting the Department of\nTaxation from prescribing a separate personal property book for the assessment\nof state taxes and a separate personal property book for the assessment of local\nlevies.\n\nHISTORY: Code 1950, \u00a7 58-882; 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}}