<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>75065</law_id><section_number>58.1-2657</section_number><catch_line>Copies of assessments to be furnished to taxpayer and local officials</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="26">Taxation of Public Service Corporations</unit><unit label="article" level="4" order_by="1" identifier="5">Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads</unit></structure><text>
						<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&#x2019;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></text><history>Code 1950, &#xA7;&#xA7; 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.</history><metadata></metadata></law>
