{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3508.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3508.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3508.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3508.3.html"}],"law_id":79413,"edition_id":1,"section_id":79413,"structure_id":15428,"section_number":"58.1-3508.3","catch_line":"Separate classification of machinery and tools used directly in precision investment castings","history":"2009, c. 528.","full_text":"Machinery and tools used directly in the manufacture of precision investment castings shall constitute a classification for local taxation separate from other classifications of machinery and tools, as defined in \u00a7 58.1-3507. The governing body of any county, city, or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.","order_by":null,"text":{"0":{"id":284500,"text":"Machinery and tools used directly in the manufacture of precision investment castings shall constitute a classification for local taxation separate from other classifications of machinery and tools, as defined in \u00a7 58.1-3507. The governing body of any county, city, or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15428,"edition_id":1,"name":"Machinery and Tools Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:54:54","date_modified":"2026-06-26 03:54:54","permalink":{"id":257799,"object_type":"structure","relational_id":15428,"identifier":"2","token":"58.1\/III\/35\/2","url":"\/58.1\/III\/35\/2\/","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":79478,"structure_id":15428,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","url":"\/58.1-3507\/","token":"58.1\/III\/35\/2\/58.1-3507","metadata":false},{"id":58772,"structure_id":15428,"section_number":"58.1-3508","catch_line":"Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products","url":"\/58.1-3508\/","token":"58.1\/III\/35\/2\/58.1-3508","metadata":false},{"id":71105,"structure_id":15428,"section_number":"58.1-3508.1","catch_line":"Separate classification of machinery and tools used in semiconductor manufacturing","url":"\/58.1-3508.1\/","token":"58.1\/III\/35\/2\/58.1-3508.1","metadata":false},{"id":73802,"structure_id":15428,"section_number":"58.1-3508.2","catch_line":"Separate classification of machinery and tools used in other businesses","url":"\/58.1-3508.2\/","token":"58.1\/III\/35\/2\/58.1-3508.2","metadata":false},{"id":79413,"structure_id":15428,"section_number":"58.1-3508.3","catch_line":"Separate classification of machinery and tools used directly in precision investment castings","url":"\/58.1-3508.3\/","token":"58.1\/III\/35\/2\/58.1-3508.3","metadata":false},{"id":79456,"structure_id":15428,"section_number":"58.1-3508.4","catch_line":"Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense","url":"\/58.1-3508.4\/","token":"58.1\/III\/35\/2\/58.1-3508.4","metadata":false},{"id":72519,"structure_id":15428,"section_number":"58.1-3508.5","catch_line":"Separate classification of machinery and tools used directly in cleaning motor vehicles","url":"\/58.1-3508.5\/","token":"58.1\/III\/35\/2\/58.1-3508.5","metadata":false},{"id":63026,"structure_id":15428,"section_number":"58.1-3508.6","catch_line":"Separate classification of machinery and tools used directly in producing or generating renewable energy","url":"\/58.1-3508.6\/","token":"58.1\/III\/35\/2\/58.1-3508.6","metadata":false}],"previous_section":{"id":73802,"structure_id":15428,"section_number":"58.1-3508.2","catch_line":"Separate classification of machinery and tools used in other businesses","url":"\/58.1-3508.2\/","token":"58.1\/III\/35\/2\/58.1-3508.2","metadata":false},"next_section":{"id":79456,"structure_id":15428,"section_number":"58.1-3508.4","catch_line":"Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense","url":"\/58.1-3508.4\/","token":"58.1\/III\/35\/2\/58.1-3508.4","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3508.3\/","history_text":"

This law was first created in 2009. The record of its establishment is cataloged in chapter 528<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":79478,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"}],"permalink":{"id":257817,"object_type":"law","relational_id":79413,"identifier":"58.1-3508.3","token":"58.1\/III\/35\/2\/58.1-3508.3","url":"\/58.1-3508.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3508.3\/","token":"58.1\/III\/35\/2\/58.1-3508.3","dublin_core":{"Title":"Separate classification of machinery and tools used directly in precision investment castings","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3508.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Machinery and tools used directly in the manufacture of precision investment castings shall constitute a classification for local taxation separate from other classifications of machinery and tools, as defined in \u00a7 58.1-3507<\/a>. The governing body of any county, city, or town may levy<\/span> a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEPARATE CLASSIFICATION OF MACHINERY AND TOOLS USED DIRECTLY IN PRECISION\nINVESTMENT CASTINGS (\u00a7 58.1-3508.3)\n\nMachinery and tools used directly in the manufacture of precision investment\ncastings shall constitute a classification for local taxation separate from\nother classifications of machinery and tools, as defined in \u00a7 58.1-3507. The\ngoverning body of any county, city, or town may levy a tax on such\nclassification of property at a different rate from the tax levied on other\nmachinery and tools. The rate of tax and the rate of assessment shall not exceed\nthat applicable generally to machinery and tools.\n\nHISTORY: 2009, c. 528.","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}}