§ 20-58. Return required.

Every taxpayer owning any tangible business/personal property, machinery and tools or merchants' capital on January first of any year shall file a return thereof with the commissioner of the revenue. Such return shall be on a form furnished by the commissioner of the revenue and shall be filed on or before May first of each year. Each fiduciary shall likewise file the return required by this section.

(Ord. of 12-19-77, §§ 17-50—17-52; Amend. of 12-18-01(1))

Editor's note— 2001 Amendment to this section enacted on December 18 ^th , 2001, eliminated the requirement of filing of personal property forms for non-business related personal property.

State Law reference— Authority for above section, Code of Virginia, § 58-847.

(Ord. of 12-19-77, §§ 17-50—17-52; Amend. of 12-18-01(1))

State law reference

Authority for above section, Code of Virginia, § 58-847.

Editor's note

2001 Amendment to this section enacted on December 18 ^th , 2001, eliminated the requirement of filing of personal property forms for non-business related personal property.