{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3501.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3501.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3501.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3501.html"}],"law_id":65170,"edition_id":1,"section_id":65170,"structure_id":15503,"section_number":"58.1-3501","catch_line":"Tangible personal property leased to agency of federal, state or local government","history":"Code 1950, \u00a7 58-831.1; 1960, c. 239; 1975, c. 504; 1984, c. 675.","full_text":"The aggregate of all tangible personal property owned by any person, firm, association, unincorporated company, or corporation which is leased by such owner to any agency or political subdivision of the federal, state or local governments shall be subject to local taxation.","order_by":null,"text":{"0":{"id":237055,"text":"The aggregate of all tangible personal property owned by any person, firm, association, unincorporated company, or corporation which is leased by such owner to any agency or political subdivision of the federal, state or local governments shall be subject to local taxation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15503,"edition_id":1,"name":"Tangible Personal Property Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:55:36","date_modified":"2026-06-26 03:55:36","permalink":{"id":257735,"object_type":"structure","relational_id":15503,"identifier":"1","token":"58.1\/III\/35\/1","url":"\/58.1\/III\/35\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","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":80254,"structure_id":15503,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","url":"\/58.1-3500\/","token":"58.1\/III\/35\/1\/58.1-3500","metadata":false},{"id":65170,"structure_id":15503,"section_number":"58.1-3501","catch_line":"Tangible personal property leased to agency of federal, state or local government","url":"\/58.1-3501\/","token":"58.1\/III\/35\/1\/58.1-3501","metadata":false},{"id":59079,"structure_id":15503,"section_number":"58.1-3502","catch_line":"Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government","url":"\/58.1-3502\/","token":"58.1\/III\/35\/1\/58.1-3502","metadata":false},{"id":62278,"structure_id":15503,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","url":"\/58.1-3503\/","token":"58.1\/III\/35\/1\/58.1-3503","metadata":false},{"id":66164,"structure_id":15503,"section_number":"58.1-3504","catch_line":"Classification of certain household goods and personal effects for taxation; governing body may exempt","url":"\/58.1-3504\/","token":"58.1\/III\/35\/1\/58.1-3504","metadata":false},{"id":79607,"structure_id":15503,"section_number":"58.1-3505","catch_line":"Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt","url":"\/58.1-3505\/","token":"58.1\/III\/35\/1\/58.1-3505","metadata":false},{"id":84228,"structure_id":15503,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","url":"\/58.1-3506\/","token":"58.1\/III\/35\/1\/58.1-3506","metadata":false}],"previous_section":{"id":80254,"structure_id":15503,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","url":"\/58.1-3500\/","token":"58.1\/III\/35\/1\/58.1-3500","metadata":false},"next_section":{"id":59079,"structure_id":15503,"section_number":"58.1-3502","catch_line":"Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government","url":"\/58.1-3502\/","token":"58.1\/III\/35\/1\/58.1-3502","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3501\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1960, chapter 239; in 1975, chapter 504; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":257741,"object_type":"law","relational_id":65170,"identifier":"58.1-3501","token":"58.1\/III\/35\/1\/58.1-3501","url":"\/58.1-3501\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3501\/","token":"58.1\/III\/35\/1\/58.1-3501","dublin_core":{"Title":"Tangible personal property leased to agency of federal, state or local government","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3501","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The aggregate of all tangible personal property owned by any person, firm, association, unincorporated company, or corporation which is leased by such owner to any agency or political subdivision of the federal, state or local governments shall be subject to local taxation.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTANGIBLE PERSONAL PROPERTY LEASED TO AGENCY OF FEDERAL, STATE OR LOCAL\nGOVERNMENT (\u00a7 58.1-3501)\n\nThe aggregate of all tangible personal property owned by any person, firm,\nassociation, unincorporated company, or corporation which is leased by such\nowner to any agency or political subdivision of the federal, state or local\ngovernments shall be subject to local taxation.\n\nHISTORY: Code 1950, \u00a7 58-831.1; 1960, c. 239; 1975, c. 504; 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}}