Sec. 2-148. Same—Lists of valuations; personal property
used in connection with business, etc.
The commissioner of revenue shall furnish to each person
forms for list of valuations and such person shall, within the
time and in the manner therein mentioned, make out and
deliver to the commissioner sworn statements of all livestock,
automobiles, trailers, boats under five tons burthen, boat
trailers, tractors or other motor vehicles, and mobile homes
which such person is required by the laws of Virginia and this
chapter to list; and, such person shall also make out and
deliver to the commissioner sworn statements of all machinery,
tools and other tangible personal property used or
held in connection with any mining, manufacturing or other
business, trade, occupation or profession including furnishings,
furniture and appliances in rental units. (Code 1959, §
2-148; 2-7-55; 7-17-61; 12-28-65.)
