(a) Pursuant to authorization granted to the County under Va. Code § 58.1-3504(1950), as amended, the following classes of household goods and personal effects shall be exempted from County taxation:
(1) Bicycles;
(2) Household and kitchen furniture, including gold and silver plates, plated ware, watches and clocks, sewing machines, refrigerators, automatic refrigerating machinery of any type, vacuum cleaners and all other household machinery, books, firearms and weapons of all kinds;
(3) Pianos, organs, phonographs and record players, records to be used therewith, all other musical instruments of whatever kind and radio and television instruments and equipment;
(4) Oil paintings, pictures, statuary, curios, articles of virtu and works of art;
(5) Diamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry;
(6) Sporting or photographic equipment;
(7) Clothing and objects of apparel;
(8) Antique motor vehicles, as defined in Va. Code § 46.2-100, as amended, which are not used for general transportation purposes; and
(9) All-terrain vehicles, mopeds, and off-road motorcycles as defined in Va. Code § 46.2-100.
(10) Electronic communications and processing devices and equipment, including but not limited to cell phones and tablet and personal computers, including peripheral equipment such as printers.
(11) All other tangible personal property used by an individual or a family or household incident to maintaining an abode.
(Ord. 99-04. Passed 3-17-99.)
(b) The classification set forth shall apply only to such property owned and used by an individual or by a family or household primarily incident to maintaining an abode.
(c) The effective date of this section shall be July 1, 2013.
(Ord. 97-11. Passed 11-5-97; Ord. 13-12. Passed 11-13-13; Ord. 14-11. Passed 12-10-14; Ord. 18-13. Passed 7-11-18.)