No county with a population of over 150,000, shall levy a utility consumers' tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, furnishings, machinery, tools and appliances used by an owner or a member of his household in and about their place of residence.\nCode 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.
Virginia Legal Code