§ 146-76. General classification of tangible personal property.

A. 

Tangible personal property is classified for valuation purposes according to the following separate categories, which are not to be considered separate classes for rate purposes:

(1) 

(Reserved)

(2) 

Farm machinery.

(3) 

Automobiles, except those described in Subsection A(7), (8) and (9) of this section.

(4) 

Trucks of less than two tons.

(5) 

Trucks and other vehicles, as defined in § 46.2-100 of the Code of Virginia, except those described in Subsection A(4) and A(6) through (10) of this section.

(6) 

Manufactured homes, as defined in § 36-85.3 of the Code of Virginia.

(7) 

Antique motor vehicles, as defined in § 46.2-100 of the Code of Virginia.

(8) 

Taxicabs.

(9) 

Motor vehicles with specially designed equipment for use by the handicapped.

(10) 

Motorcycles, campers and other recreational vehicles.

(11) 

Boats weighing under five tons and boat trailers.

(12) 

Boats or watercraft weighing five tons or more.

(13) 

Aircraft.

(14) 

Tangible personal property used in a research and development business.

(15) 

Computer hardware used by businesses primarily engaged in providing data processing services to other nonrelated or nonaffiliated businesses.

(16) 

All tangible personal property employed in a trade or business other than that described in Subsection A(2) through (15) of this section.