58.1-3012 - Counties, cities and towns may change rate of tax during calendar year. - Virginia Statutes

§ 58.1-3012. Counties, cities and towns may change rate of tax duringcalendar year.

The governing body of any county, city or town which levies taxes on realestate, tangible personal property and machinery and tools on a calendar-yearbasis is authorized and empowered to change the rate of its tax on realestate, tangible personal property and machinery and tools during anycalendar year, provided such change is made prior to the date on which thepersonal property and land books are delivered to the treasurer of theapplicable county, city or town.

(Code 1950, § 58-851.8; 1974, c. 293; 1984, c. 675; 1996, c. 354.)