Article 1: General Provisions

This article is comprised of the following sections:

§58.1-2600 Definitions
§58.1-2601 Boundaries of certain political units to be furnished company, Commission and Department
§58.1-2602 Local authorities to examine assessments and inform Department or Commission whether correct
§58.1-2603 Local levies to be extended by commissioners of the revenue; copies; forms
§58.1-2604 Assessed valuation
§58.1-2605 Repealed
§58.1-2606 Local taxation of real and tangible personal property of public service corporations; other persons
§58.1-2606.1 Local taxation for solar photovoltaic projects five megawatts or less
§58.1-2607 Local taxation of real and tangible personal property of railroads
§58.1-2608 State taxation of railroads, telecommunications companies
§58.1-2609 Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons
§58.1-2610 Penalty for failure to file timely report
§58.1-2611 Penalty for failure to pay tax
§58.1-2612 Lien of taxes
