Document # Public Document # Document Type Date Issued Description
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
05031967 Attorney General's Opinion 05/03/1967 State-Owned Property
07-060 Attorney General's Opinion 09/05/2007 The income exemption in § 58.1-3211(1)(b) is not applicable to an unrelated resident.
06011971 Attorney General's Opinion 06/01/1971 Taxability of Church-Affiliated Schools
02281977 Attorney General's Opinion 02/28/1977 Installment Payment of Taxes;Penalties and Interest;Waiver
10181967 Attorney General's Opinion 10/18/1967 Charitable Exemption;Residence of Ordained Minister
99-117 Attorney General's Opinion 01/04/2002 Taxability of real estate owned by charitable, religious or educational entities
10161967 Attorney General's Opinion 10/16/1967 Rental Car.
04071995 Attorney General's Opinion 04/07/1995 Manufactured homes; Reassessment
10091991 Attorney General's Opinion 10/09/1991 Refund of Real Estate Taxes Paid from Escrow by Mortgage Lender
07191996 Attorney General's Opinion 07/19/1996 Deeds of trust or mortgages; Refinancing of existing debt with same lender
12221970 Attorney General's Opinion 12/22/1970 Basis for Supplemental Lease
06091970 Attorney General's Opinion 06/09/1970 Change of Name Petitions;Cross Claims
11201972 Attorney General's Opinion 11/20/1972 Income Tax Return