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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>79431</law_id><section_number>58.1-3116</section_number><catch_line>Department may prescribe separate books for state and local levies</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="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="31">Local Officers</unit><unit label="article" level="4" order_by="1" identifier="1">Commissioners of the Revenue</unit></structure><text>
						<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></text><history>Code 1950, &#xA7; 58-882; 1984, c. 675.</history><metadata></metadata></law>
