CHAPTER 418

An Act to amend and reenact § 58-829 of the Code of Virginia, and to
amend the Code of Virginia by adding sections numbered 58-829.2
and 58-829.8, relating to classifications for local taxation of certain
tangible personal property.

[H 244]

Approved March 30, 1960

Be it enacted by the General Assembly of Virginia:

1. That § 58-829 of the Code of Virginia be amended and reenacted, and
that the Code of Virginia be amended by adding sections numbered
58-829.2 and 58-829.3, as follows:

§ 58-829. Tangible personal property having been segregated by
law for local taxation only, the classification hereunder, except as other-
wise provided by law, shall be as follows:

(1) The aggregate number of horses, mules and other kindred animals
and the value thereof.

(2) The number of cattle and the value thereof.

(3) The number of sheep and goats and the value thereof.

(4) The number of hogs and the value thereof.

(5) The aggregate number and value of all automobiles, motor
trucks, motorcycles and all other motor vehicles, except any vehicle with-
out motive power used or designed to be used as a mobile home or office
or for other means of habitation by any person.

6) The aggregate value of all animal drawn vehicles and bicycles.

(7) The aggregate value of all farming implements and tools of
mechanics.

(8) The aggregate value of all felled timber, ties, poles, cord wood,
bark and other timber products and all agricultural products, in the hands
or possession, legal or constructive, of a purchaser, provided that grain,
tobacco and other agricultural products in the hands of a producer of the
same are hereby declared exempt from taxation as property under this
section.

(9) The aggregate value of all household and kitchen furniture,
including gold and silver plates, plated ware, watches and clocks, sewing
machines, refrigerators, automatic refrigerating machinery, vacuum
cleaners and all other household machinery, books, firearms and weapons
of all kinds.

(10) The aggregate value of all pianos, organs, victrolas, phono-
graphs and records to be used therewith and all other musical instru-
ments of whatever kind, radio instruments and equipment.

(11) The aggregate value of all oil paintings, pictures, statuary,
curios, articles of virtu and works of art.

(12) The aggregate value of all diamonds, cameos or other precious
stones and all precious metals as ornaments or jewelry.

(14) The aggregate value of all ships, tug boats, barges, boats or
other craft of five tons burthen or over and all other floating property, not
required to be assessed by the State Corporation Commission, used for
business or pleasure, together with their tackle, rigging, furniture and all
else that pertains to them or of any share or interest therein, though such
boats or other water craft or any one of them may not be at the time of
the assessment in the waters of the State.

(15) The aggregate value of all other tangible personal property not
herein specifically enumerated, including the value of all seines, pound
nets, fykes, weirs and other devices for catching fish and the aggregate
value of all toll bridges, turnpikes and ferries, except steam ferries owned
and operated by a chartered company, and the value of all poles, wires,
switchboards, telephone or telegraph instruments, apparatus and other
such property, owned by any person, firm, association or company not
incorporated.

§ 58-829.2. All boats or water craft under five tons burthen used
for business or pleasure are hereby declared to be a separate class of
property and shall constitute a classification for local taxation separate
from other such classifications of tangible personal property provided in
this chapter; provided, however, that the rate of assessment and the rate
of tax shall not exceed that applicable to other classes of tangible personal
property.

§ 58-829.8. All vehicles without motive power, used or designed to
be used as mobile homes or offices or for other means of habitation by any
person are hereby defined as separate items of taxation and shall constt-
tute a classification for local taxation separate from other such classifi-
cations on tangible personal property provided in this chapter; provided,
however, that the rate of assessment and the rate of tax shall not exceed
that applicable to other classes of tangible personal property.