Document # Public Document # Document Type Date Issued Description
10281998 Attorney General's Opinion 10/28/1998 Charitable, cultural, patriotic, historical, and benevolent organizations
10051966 Attorney General's Opinion 10/05/1966 Liability of Auctioneer for Tax.
04-078 Attorney General's Opinion 12/23/2004 Lots, which are not 'subdivision' per ordinance, created after July 1, 1983, by recorded plat subject to ordinance may be aggregated to meet land-use taxation minimum acreage requirements. Local taxing official must assess back taxes and rollback taxes for 3 preceding tax years; may correct property valuation error subject to rollback taxes within 3 years of such assessment.
09191974-3 Attorney General's Opinion 09/19/1974 Delinquent Taxes;Purchaser
01-026 Attorney General's Opinion 02/28/2001 Treasurer may not refuse to enforce city code
03-049 Attorney General's Opinion 08/05/2003 Local property tax exemptions granted by General Assembly
09-113 Attorney General's Opinion 02/02/2009 Payment of salary and benefits for an employee of the Commissioner of the Revenue
12171973 Attorney General's Opinion 12/17/1973 National Bank;Motor Vehicles Used in Leasing Business
10201993 Attorney General's Opinion 10/20/1993 Real Estate Owned By Exempt Organization
02191975 Attorney General's Opinion 02/19/1975 Foreign Company
10191978 Attorney General's Opinion 10/19/1978 Coin-Operated Vending Machines
08211972-2 Attorney General's Opinion 08/21/1972 Realty Transfer; Grantor's Tax
10311973 Attorney General's Opinion 10/31/1973 Nonprofit Hospital;Parking Lot
01-029 Attorney General's Opinion 08/31/2001 Local meals tax
03171995 Attorney General's Opinion 03/17/1995 Generating and cogenerating equipment used for energy conservation; Constitutional provisions
01201999 Attorney General's Opinion 01/20/1999 'Line of duty' exclusion to prohibition against commissioner of revenue divulging personal property tax information is applicable to city revenue office employees. Commissioner is not prohibited from disclosing to another city revenue office information regarding year, make, model and assessed value of delinquent taxpayers' vehicles and whether taxes on such vehicles have been prorated or exonerated, to enable employees to perform duty under city code of collecting delinquent taxes.
09191974-4 Attorney General's Opinion 09/19/1974 Forest Land;Valuation
09-044 Attorney General's Opinion 08/03/2009 A nonprofit property holding company that is organized for religious purposes retains the same property tax exemption as its sole member, an incorporated church.
09-080 Attorney General's Opinion 12/10/2009 12 U.S.C. § 1768 exempts federal credit unions from the tax on consumers of electricity imposed by § 58.1-2900
10-006 Attorney General's Opinion 04/26/2010 Local real properly taxes on clay and sand.
10-082 Attorney General's Opinion 10/01/2010 Appropriations Act/Recently enacted federal legislation
10-053 Attorney General's Opinion 12/27/2010 Board of Supervisors enacted a meals tax ordinance with a rate of 1% after voters of that county gave their approval to a meals tax of 4%.
11-017 Attorney General's Opinion 03/02/2011 The law (if enacted) would apply only to "tax years beginning on or after January 1, 2011.
10-110 Attorney General's Opinion 08/05/2011 Commissioner's ability to conduct audits; collection of severance taxes.
14-017 Attorney General's Opinion 07/16/2014 A county and a town concurrently may assess tangible personal property taxes on business property located within the boundaries of both governmental entities.