Personal Property and Real Estate Tax
860.01   Payment of tax.
860.02   Penalty for delinquency.
860.03   Interest for delinquency.
860.04   Filing of returns; penalty for late or nonfiling.
860.05   Exemption for household goods and personal effects.
860.06   Exemption for farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment.
860.065   Alternative tax rate for specially equipped vehicles. (Repealed)
860.07   Intent.
860.08   Collection fee.
860.09   Assessment and equalization of real estate.
860.093   Assessment of new buildings substantially completed; extension of time for paying certain assessments, abatement of tax levies on buildings razed, destroyed, or damaged by fortuitous happenings.
860.10   Appeals of assessments.
860.11   Omission of small value personal property from assessments; omission of small value real and personal property from billing.
860.12   Personal property tax relief.
   Tax exempt property - see Va. Code § 58.1-3600 et seq.
   Intangible personal property tax - see Va. Code § 58.1-1100 et seq.
   Real estate assessments - see Va. Code § 58.1-3200 et seq.
   Tangible personal property tax - see Va. Code § 58.1-3500 et seq.
   Payment of taxes by credit card and any other commercially acceptable means - see ADM. 224.01
   Special Assessment for Land Preservation - see B.R. & T. Ch. 848
   Exemptions and refunds generally - see B.R. & T. Ch. 864, Ch. 868, Ch. 872, Ch. 873