Tax Type
Property Tax
Description
Effective Date of New Exemption;Tax Status Date
Topic
Exemptions
Date Issued
10-09-1973
A property tax exemption granted to the Roanoke SPCA under Ch. 438, Acts of 1973, effective June 1, 1973, is first applicable to the 1974 tax year. Tax status is determined as of January 1 of each year. Thus, the organization remains taxable for the tax year beginning January 1, 1973.
Attorney General's Opinion