[Adopted 7-11-2022[1]]
[1]
Editor's Note: This ordinance also provided that the classifications of personal property identified herein shall be taxed for the 2022 taxable year and succeeding years at such rate as the Board may determine by resolution or as otherwise provided by law.
The items of property set forth below are declared to be a separate class of property and shall constitute a classification for local taxation within the County separate from other classifications of tangible personal property taxed by the County, and such items shall be subject to a separate rate of taxation, such rate to be fixed by resolution of the Board:
A. 
Automobiles as described in Subdivision A3 of Code of Virginia, § 58.1-3503;
B. 
Trucks of less than two tons as described in Subdivision A4 of Code of Virginia, § 58.1-3503;
C. 
Trucks and other vehicles as described in Subdivision A5 of Code of Virginia, § 58.1-3503;
D. 
Motor vehicles with specially designed equipment for use by the handicapped as described in Subdivision A9 of Code of Virginia, § 58.1-3503; and
E. 
Motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles as described in Subdivision A10 of Code of Virginia, § 58.1-3503.