Virginia Code Title 58.1. Taxation § 58.1-1203. Real and leased tangible personal property of banks to be assessed as other real and personal property

A. The real estate of all banks shall be assessed on the land books with the same taxes with which other real estate is assessed.

B. The tangible personal property of all banks which is leased for a consideration to customers or other lessees shall be assessed on the personal property books with the same taxes with which other tangible personal property held for lease is assessed.