Virginia § 58.1-3000 - Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only
Full text of Virginia Code of Virginia § 58.1-3000 — Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only, with citation guidance and answers to common questions.
§ 58.1-3000. Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only
All taxable real estate, all taxable coal and other mineral lands, and all taxable tangible personal property and the tangible personal property of public service corporations, except rolling stock of corporations operating railroads, and also the capital of merchants are hereby segregated and made subject to local taxation only.
Code 1950, § 58-9; 1971, Ex. Sess., c. 33; 1984, c. 675.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3000
What does Code of Virginia § 58.1-3000 cover?
Section 58.1-3000 ("Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-3000?
A common citation format is "Code of Virginia § 58.1-3000" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-3000 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.