                                 CODE OF VIRGINIA

SEPARATE CLASSIFICATION OF MACHINERY AND TOOLS USED IN OTHER BUSINESSES (§
58.1-3508.2)

Heavy construction machinery, including but not limited to land movers,
bulldozers, front-end loaders, graders, packers, power shovels, cranes, pile
drivers, forest harvesting and silvicultural activity equipment and ditch and
other types of diggers owned by businesses other than those set forth in §§
58.1-3507, 58.1-3508, and 58.1-3508.1 shall constitute a classification for
local taxation separate from other classifications of tangible property. The
rate of tax imposed by a county, city, or town on such machinery and tools shall
not exceed the rate imposed upon the general class of tangible personal
property.

HISTORY: 2005, c. 357.