Tax Type
Property Tax
Description
State-Owned Property
Topic
Exemptions
Date Issued
05-03-1967
A municipality may not levy taxes in the form of building permit fees upon Old Dominion College, a state-owned facility, since both § 183(a) of the Virginia Constitution and § 58-12(1) of the Virginia Code exempt from taxation property owned directly or indirectly by the State.
Attorney General's Opinion