Guidance Document Information
||Guidelines for the Local Taxation of Idle Machinery and Tools
||Provides for uniform, statewide classification and taxation of idle machinery and tools on a prospective basis, effective January 1, 2007.
After January 1, 2008, these guidelines will be accorded the weight of a regulation under Code of Va. § 58.1-205 and any amendments to the guidelines will be subject to the Administrative Process Act.
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Posted On 5/3/2017
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|Explanation or Citations
||Va. Code § 58.1-611.2
The information set forth within this guidance document may be superseded by legislative and other changes subsequent to its revision date.
This document applies to all boards for this agency
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