§ 74-438. Exemptions from taxation as tangible personal property.

Latest version.

The following property shall be exempt from taxation as tangible personal property:
(1)

Household goods and personal effects used by an individual, family, or household incident to maintaining an abode as defined by Code of Virginia, § 58.1-3504; and

(2)

Farm animals, farm products, farm machinery and farm implements as defined by Code of Virginia, § 58.1-3505; and

(3)

Antique motor vehicles as defined by Code of Virginia, § 46.2-100; and

(4)

All-terrain vehicles and off-road motorcycles as defined by Code of Virginia, § 46.2-100.

(Ord. No. O-12-40, § 1, 12-11-2012)

(Ord. No. O-12-40, § 1, 12-11-2012)

                    
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