{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3502.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3502.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3502.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3502.html"}],"law_id":59079,"edition_id":1,"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","history":"Code 1950, \u00a7 58-831.2; 1960, c. 239; 1975, c. 504; 1980, c. 382; 1981, c. 442; 1984, c. 675.","full_text":"Any person, firm, association, unincorporated company, or corporation engaged in business for profit who or which leases, borrows or otherwise has made available to it any tangible personal property to be used in such business from any agency or political subdivision of the federal, state or local governments shall be liable to local taxation, unless otherwise exempted or partially exempted by state or local laws, to the same extent, in the same manner, and on the same basis as if the lessee were the owner thereof. This section shall not apply to any such property owned by the Virginia Port Authority and leased in connection with the operation of piers and marine terminals and related facilities, or to property owned by any transportation district organized under the Transportation District Act of 1964 (\u00a7 33.2-1900 et seq.) and leased to provide transportation services.","order_by":null,"text":{"0":{"id":216645,"text":"Any person, firm, association, unincorporated company, or corporation engaged in business for profit who or which leases, borrows or otherwise has made available to it any tangible personal property to be used in such business from any agency or political subdivision of the federal, state or local governments shall be liable to local taxation, unless otherwise exempted or partially exempted by state or local laws, to the same extent, in the same manner, and on the same basis as if the lessee were the owner thereof. This section shall not apply to any such property owned by the Virginia Port Authority and leased in connection with the operation of piers and marine terminals and related facilities, or to property owned by any transportation district organized under the Transportation District Act of 1964 (\u00a7 33.2-1900 et seq.) and leased to provide transportation services.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3502\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1980, chapter 382; in 1981, chapter 442; in 1984, chapter 675.<\/p>","references":[{"id":63598,"section_number":"2.2-1155","catch_line":"Temporary transfer of use of property between state departments, agencies, and institutions; lease to private entities","order_by":null,"url":"\/2.2-1155\/"}],"refers_to":[{"id":55611,"section_number":"33.2-1900","catch_line":"Declaration of policy","order_by":null,"url":"\/33.2-1900\/"}],"permalink":{"id":257745,"object_type":"law","relational_id":59079,"identifier":"58.1-3502","token":"58.1\/III\/35\/1\/58.1-3502","url":"\/58.1-3502\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3502\/","token":"58.1\/III\/35\/1\/58.1-3502","dublin_core":{"Title":"Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3502","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person, firm, association, unincorporated company, or corporation engaged in business for profit who or which leases, borrows or otherwise has made available to it any tangible personal property to be used in such business from any agency or political subdivision of the federal, state or local governments shall be liable to local taxation, unless otherwise exempted or partially exempted by state or local laws<\/span>, to the same extent, in the same manner, and on the same basis as if the lessee were the owner thereof. This section shall not apply to any such property owned by the Virginia Port Authority and leased in connection with the operation of piers and marine terminals and related facilities, or to property owned by any transportation district organized under the Transportation District Act of 1964 (\u00a7 33.2-1900<\/a> et seq.) and leased to provide transportation services.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTANGIBLE PERSONAL PROPERTY LEASED, LOANED, OR OTHERWISE MADE AVAILABLE TO A\nPRIVATE PARTY FROM AGENCY OF FEDERAL, STATE OR LOCAL GOVERNMENT (\u00a7 58.1-3502)\n\nAny person, firm, association, unincorporated company, or corporation engaged in\nbusiness for profit who or which leases, borrows or otherwise has made available\nto it any tangible personal property to be used in such business from any agency\nor political subdivision of the federal, state or local governments shall be\nliable to local taxation, unless otherwise exempted or partially exempted by\nstate or local laws, to the same extent, in the same manner, and on the same\nbasis as if the lessee were the owner thereof. This section shall not apply to\nany such property owned by the Virginia Port Authority and leased in connection\nwith the operation of piers and marine terminals and related facilities, or to\nproperty owned by any transportation district organized under the Transportation\nDistrict Act of 1964 (\u00a7 33.2-1900 et seq.) and leased to provide transportation\nservices.\n\nHISTORY: Code 1950, \u00a7 58-831.2; 1960, c. 239; 1975, c. 504; 1980, c. 382; 1981,\nc. 442; 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}}