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12 sections · 0 paragraphs in this article.
Va. Const. art. X, § 1 Taxable property; uniformity; classification and segregation
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All property, except as hereinafter provided, shall be taxed. All taxes shall be levied and collected under general laws and shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, except that the General Assembly may provi…
Va. Const. art. X, § 2 Assessments
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All assessments of real estate and tangible personal property shall be at their fair market value, to be ascertained as prescribed by law. The General Assembly may define and classify real estate devoted to agricultural, horticultural, forest, or open space uses, and may by gener…
Va. Const. art. X, § 3 Taxes or assessments upon abutting property owners
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The General Assembly by general law may authorize any county, city, town, or regional government to impose taxes or assessments upon abutting property owners for such local public improvements as may be designated by the General Assembly; however, such taxes or assessments shall …
Va. Const. art. X, § 4 Property segregated for local taxation; exceptions
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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 th…