Chap. 397.—An ACT to amend and re-enact Section 8-a of the Tax Code of Vir-
ginia, relating to different rates of levy on certain kinds of property, so as to
authorize the governing bodies of counties to make certain other classification
of certain kinds of property and to impose different rates of levy thereon. [H 194]

Approved March 31, 1944

Be it enacted by the General Assembly of Virginia:

1. That section eight-a of the Tax Code of Virginia be amended
and re-enacted, as follows:

Section 8-a. Governing bodies of counties, cities and towns may
impose different rates of levy on real estate, tangible personal property,
and merchants’ capital; separate classification of certain farm property.
—The governing body of any county, ‘city or town in laying levies on
all taxable real estate, tangible personal property and merchants’ capital
may impose one rate of levy on real estate, another rate of levy on
tangible personal property and another rate of levy on merchants’
capital or it may impose the same rate of levy on any two or all of
these subjects of taxation.

The governing body of any county may in its discretion classify
farm machinery, farm tools, or farm live stock separately from other
tangible personal property, and may fix the rate of levy thereon, but
the rate shall not be higher than that imposed by it upon other tangible
personal property in the county and district.

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