Document # Public Document # Document Type Date Issued Description
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.
11-068 Attorney General's Opinion 12/16/2011 Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services.
12-031 Attorney General's Opinion 06/29/2012 Department may not certify a Florida-based firm as a "small business" in Virginia
12-074 Attorney General's Opinion 01/04/2013 Conservation and Recreation; Dam Safety Act
12-051 Attorney General's Opinion 03/08/2013 Land Use Program,
11-110 Attorney General's Opinion 07/19/2013 § 58.1-3703(C)(1) does not apply to the subsidiary of a Class I railroad that operates a transloading facility unless it was certified by the ICC...
13-069 Attorney General's Opinion 09/20/2013 Clerks of Court should assess the regional congestion relief fee on real estate conveyance instruments based upon the date of recordation.
12291987 Attorney General's Opinion 12/29/1987 Computation of Recordation Tax
13-114 Attorney General's Opinion 01/10/2014 Governor may not direct or require any agency of state government to allow same-sex couples to receive joint marital status for Virginia income tax returns
13-109 Attorney General's Opinion 01/03/2014 Virginia Constitution prohibits a Governor from unilaterally suspending the operation of regulations that have the force of law.
01271975 Attorney General's Opinion 01/27/1975 Forest Land of Less Than Twenty Acres;Special Use Assessment
04291987 Attorney General's Opinion 04/29/1987 Elderly or Handicapped Exemption; Failure to File Timely Application
04-063 Attorney General's Opinion 09/07/2004 County has no authority to levy lodging tax on amount hotel charges transients for rental of banquet facilities to accommodate events of limited duration.
02271974-1 Attorney General's Opinion 02/27/1974 American Legion Post
09221998 Attorney General's Opinion 09/22/1998 Admissions; "charitable purpose" and "gross receipts"
01281985 Attorney General's Opinion 01/28/1985 Property taken under Eminent Domain; Proration of Real Estate Taxes
11171994 Attorney General's Opinion 11/17/1994 Out-of-State Corporation
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.
04141966 Attorney General's Opinion 04/14/1966 Motor Vehicle Registration;Liability of Nonresident Servicemen for Local License Fees
03-047 Attorney General's Opinion 06/26/2003 Recordation tax may not be collected on federal land credit association deeds of trust
04-057 Attorney General's Opinion 07/21/2004 Federal government has exclusive jurisdiction over Interior and Exterior Posts of Fort Story. Neither Commonwealth nor any of its political subdivisions may impose property taxes on portion of military housing project to be built on leasehold interest or on Ground Lease interest located thereon. Leasehold interests are not subject to local taxation. Military Housing Privatization Initiative precludes local taxation of project's Ground Lease interests.
12311974-1 Attorney General's Opinion 12/31/1974 Valuation;Rental Property;Amount of Rent Paid
06041970-1 Attorney General's Opinion 06/04/1970 Institute of Marine Science
02261974-3 Attorney General's Opinion 02/26/1974 Delinquency;Interest Penalty
08021974 Attorney General's Opinion 08/02/1974 Deed of Trust; Foreign Corporation