VA · constitutions
Va. Const. art. X, § 4
Property segregated for local taxation; exceptions
Real estate, coal and other mineral lands, and tangible personal property, except the rolling stock of public service corporations, are hereby segregated for, and made subject to, local taxation only, and shall be assessed for local taxation in such manner and at such times as the General Assembly may prescribe by general law.
Provenance
- Source
- law.lis.virginia.gov
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
07add11816f0d0efa3cf695f9f5cb6eb75b42c71d7c9bb270fba957ee445c973
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