Virginia § 58.1-3012 - Counties, cities and towns may change rate of tax during calendar year
Full text of Virginia Code of Virginia § 58.1-3012 — Counties, cities and towns may change rate of tax during calendar year, with citation guidance and answers to common questions.
§ 58.1-3012. Counties, cities and towns may change rate of tax during calendar year
The governing body of any county, city or town which levies taxes on real estate, tangible personal property and machinery and tools on a calendar-year basis is authorized and empowered to change the rate of its tax on real estate, tangible personal property and machinery and tools during any calendar year, provided such change is made prior to the date on which the personal property and land books are delivered to the treasurer of the applicable county, city or town.
Code 1950, § 58-851.8; 1974, c. 293; 1984, c. 675; 1996, c. 354.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3012
What does Code of Virginia § 58.1-3012 cover?
Section 58.1-3012 ("Counties, cities and towns may change rate of tax during calendar year") 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 § 58.1-3012?
A common citation format is "Code of Virginia § 58.1-3012" (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 § 58.1-3012 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.