[HISTORY: Adopted by the Board of Supervisors of Amelia County 6-13-1966. Amendments noted where applicable.]
[Amended 4-20-2022 by Ord. No. 22-007]
Pursuant to § 58.1-3504 of the Code of Virginia, 1950, as amended, household goods and personal effects as defined in said code section and situated in Amelia County are hereby exempt from taxation by the County of Amelia.[1]
[1]
Editor's Note: As set forth in § 58.1-3504 of the Code of Virginia, effective 7-1-2014, household goods and personal effects defined as separate items of taxation are classified as follows: 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, and all other musical instruments; phonographs, record players, and records to be used therewith; 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 and photographic equipment; 7) clothing and objects of apparel; 8) antique motor vehicles as defined in § 46.2-100 of the Code of Virginia which may not be used for general transportation purposes; 9) all-terrain vehicles, mopeds, and off-road motorcycles as defined in § 46.2-100 of the Code of Virginia; 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.
This chapter shall be effective for the tax year commencing January 1, 1966.