![]() ![]() "Privately owned" means owned by a natural person and used for nonbusiness purposes. "Leased" means leased by a natural person as lessee and used for nonbusiness purposes. "Effective tax rate" means the tax rate imposed by a locality on tangible personal property multiplied by any assessment ratio in effect. "Department" means the Department of Motor Vehicles. For purposes of this chapter, in a county or city which does not have an elected commissioner of the revenue, "commissioner of the revenue" means the officer who is primarily responsible for assessing motor vehicles for the purposes of tangible personal property taxation. "Commissioner of the revenue" means the same as that set forth in ยง 58.1-3100. ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |