§ 58.1-2653. Annual report of railroads and freight car companies.
A. Every railroad shall report on or before April 15, to the Department, itsreal and tangible personal property, including real property used for commoncarrier purposes, of every description as of December 31 preceding and thecounty, city, town or magisterial district in which it is located. The lienof the Commonwealth or political subdivision thereof for taxes levied on suchproperty for all purposes shall attach to such property on December 31 nextpreceding. The Department shall furnish each county, city, town ormagisterial district a copy of the report of nonoperating (noncarrier)property pertaining to such locality.
B. Every freight car company shall, on or before April 15, report to theDepartment the aggregate number of miles traveled by its cars in theCommonwealth during the year ending December 31 next preceding and theaverage number of miles traveled per day by each class of car as establishedby the Tax Commissioner. Each railroad owning a line in the Commonwealth overwhich cars of a freight car company travel shall on its annual report showthe total number of miles made by such cars during the year ending December31 next preceding, the company name and aggregate number of miles traveled bycars thereof and the average number of miles traveled per day by each classof car during the year.
C. Each report shall be made on forms prescribed and furnished by the TaxCommissioner. Such forms may require any information necessary to enable theDepartment to properly ascertain the value of and assess such property.
D. Each report shall be verified by the oath of the president or other properofficer of such company.
(Code 1950, §§ 58-524, 58-525, 58-528, 58-556, 58-557; 1956, c. 69; 1960, c.346; 1964, c. 425; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1985, c. 30;1992, c. 388.)
§ 58.1-2653. Annual report of railroads and freight car companies.
A. Every railroad shall report on or before April 15, to the Department, itsreal and tangible personal property, including real property used for commoncarrier purposes, of every description as of December 31 preceding and thecounty, city, town or magisterial district in which it is located. The lienof the Commonwealth or political subdivision thereof for taxes levied on suchproperty for all purposes shall attach to such property on December 31 nextpreceding. The Department shall furnish each county, city, town ormagisterial district a copy of the report of nonoperating (noncarrier)property pertaining to such locality.
B. Every freight car company shall, on or before April 15, report to theDepartment the aggregate number of miles traveled by its cars in theCommonwealth during the year ending December 31 next preceding and theaverage number of miles traveled per day by each class of car as establishedby the Tax Commissioner. Each railroad owning a line in the Commonwealth overwhich cars of a freight car company travel shall on its annual report showthe total number of miles made by such cars during the year ending December31 next preceding, the company name and aggregate number of miles traveled bycars thereof and the average number of miles traveled per day by each classof car during the year.
C. Each report shall be made on forms prescribed and furnished by the TaxCommissioner. Such forms may require any information necessary to enable theDepartment to properly ascertain the value of and assess such property.
D. Each report shall be verified by the oath of the president or other properofficer of such company.
(Code 1950, §§ 58-524, 58-525, 58-528, 58-556, 58-557; 1956, c. 69; 1960, c.346; 1964, c. 425; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1985, c. 30;1992, c. 388.)
§ 58.1-2653. Annual report of railroads and freight car companies.
A. Every railroad shall report on or before April 15, to the Department, itsreal and tangible personal property, including real property used for commoncarrier purposes, of every description as of December 31 preceding and thecounty, city, town or magisterial district in which it is located. The lienof the Commonwealth or political subdivision thereof for taxes levied on suchproperty for all purposes shall attach to such property on December 31 nextpreceding. The Department shall furnish each county, city, town ormagisterial district a copy of the report of nonoperating (noncarrier)property pertaining to such locality.
B. Every freight car company shall, on or before April 15, report to theDepartment the aggregate number of miles traveled by its cars in theCommonwealth during the year ending December 31 next preceding and theaverage number of miles traveled per day by each class of car as establishedby the Tax Commissioner. Each railroad owning a line in the Commonwealth overwhich cars of a freight car company travel shall on its annual report showthe total number of miles made by such cars during the year ending December31 next preceding, the company name and aggregate number of miles traveled bycars thereof and the average number of miles traveled per day by each classof car during the year.
C. Each report shall be made on forms prescribed and furnished by the TaxCommissioner. Such forms may require any information necessary to enable theDepartment to properly ascertain the value of and assess such property.
D. Each report shall be verified by the oath of the president or other properofficer of such company.
(Code 1950, §§ 58-524, 58-525, 58-528, 58-556, 58-557; 1956, c. 69; 1960, c.346; 1964, c. 425; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1985, c. 30;1992, c. 388.)
