2006 Code of Virginia § 58.1-1203 - Real and leased tangible personal property of banks to be assessed as other real and personal prope...
58.1-1203. Real and leased tangible personal property of banks to beassessed as other real and personal property.
A. The real estate of all banks shall be assessed on the land books with thesame taxes with which other real estate is assessed.
B. The tangible personal property of all banks which is leased for aconsideration to customers or other lessees shall be assessed on the personalproperty books with the same taxes with which other tangible personalproperty held for lease is assessed.
(Code 1950, 58-485.05; 1980, c. 578; 1984, c. 675.)
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