Document # Public Document # Document Type Date Issued Description
21-171 Rulings of the Tax Commissioner 05/11/2022 Court Case : Exemption - Software, Equipment (Internet Service Provider Broadcasting and Amplification), Services
Administration : Interest - Refund
99-015 Attorney General's Opinion 08/16/1999 Specific types of license taxes
10161967-1 Attorney General's Opinion 10/16/1967 Acquisition of Property by Exempt Organizations; Abatement of Taxes
05281975 Attorney General's Opinion 05/28/1975 Realty Transfer Tax;Deed from Husband to Himself and Wife
12071976 Attorney General's Opinion 12/07/1976 Use of Annually-Published State Suggested Values
05041970 Attorney General's Opinion 05/04/1970 Land owned and used by charitable Organization
06011973 Attorney General's Opinion 06/01/1973 Special Treatment of Agricultural and Horticultural Land; Effect of Amendments on County Ordinance
05241973 Attorney General's Opinion 05/24/1973 Exemptions;Recently Exempted Property;Taxability
02271976 Attorney General's Opinion 02/27/1976 Deed of Trust;Revolving Line of Credit;Basis of Tax
10221973 Attorney General's Opinion 10/22/1973 Assessment Date;Substantially Completed Improvements
08-045 Attorney General's Opinion 08/05/2008 Real property must be removed from the land use program and roll-back taxes assessed when such property is rezoned to a more intensive use
05221973 Attorney General's Opinion 05/22/1973 County Business License Taxes; Delinquent Returns
02181976 Attorney General's Opinion 02/18/1976 Special Use Assessment;Acreage and Use Requirements;Roll-Back Taxes
04221970 Attorney General's Opinion 04/22/1970 Industrial Development Authority
01-032 Attorney General's Opinion 03/23/2001 Virginia Aviation Board, limitations on the Board's authority
02071992 Attorney General's Opinion 02/07/1992 Credits to Owners of Rental Housing Units for Elderly or Disabled; Fair Housing Laws
12141973 Attorney General's Opinion 12/14/1973 Religious Camp
11301970 Attorney General's Opinion 11/30/1970 Admissions Taxes
09081983 Attorney General's Opinion 09/08/1983 Tangible Personal Property Classified for Local Taxation;Computer Software
07211966 Attorney General's Opinion 07/21/1966 Motor Vehicle Registration
03191973-1 Attorney General's Opinion 03/19/1973 County Contractor License Tax; Basis of Tax;Acceptance of Contracts;Receipts From Contracts
02-114 Attorney General's Opinion 12/12/2002 Statutory and regulatory definitions of 'definite place of business' for purposes of administering BPOL tax
06101964 Attorney General's Opinion 06/10/1964 Value of property
02011971 Attorney General's Opinion 02/01/1971 Partial Payment Not Allowed
02111975 Attorney General's Opinion 02/11/1975 Situs for Local License Taxation