§ 9-60. General provisions.

The following household goods and personal effects of county residents are hereby exempt from taxation as tangible personal property:

(a)

Bicycles and mopeds as defined by Code of Virginia, § 46.2-100.

(b)

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.

(c)

Pianos, organs, phonographs, record players and records to be used therewith, musical instruments of whatever kind, radio, television and other home entertainment equipment.

(d)

Oil paintings, pictures, statuary, curios, articles of virtue and works of art.

(e)

Diamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry.

(f)

Sporting and photographic equipment.

(g)

Clothing and objects of apparel.

(h)

Computers and accompanying equipment not used in a business.

(i)

All other tangible personal property used by an individual or a family or household incident to maintaining an abode.

(j)

Privately owned pleasure boats and watercraft, nonmotorized and under 18 feet, used for personal recreational purposes only.

(k)

Antique motor vehicles as defined by Code of Virginia, § 46.2-100 which may not be used for general transportation purposes.

(Code 1978, § 8-14; Ord. of 12-11-13, § 1; Ord. of 8-24-16(5), § 1; Ord. of 7-25-18(1), § 1)

State Law reference— County authority to adopt this section, Code of Virginia, § 58.1-3504.

(Code 1978, § 8-14; Ord. of 12-11-13, § 1; Ord. of 8-24-16(5), § 1; Ord. of 7-25-18(1), § 1)

State law reference

County authority to adopt this section, Code of Virginia, § 58.1-3504.