Tax Type
Property Tax
Description
Elderly or Handicapped Persons;Penalties on Failure to Pay
Topic
Exemptions
Date Issued
10-27-1978
A local ordinance adopted in accordance with §58-760.1 of the Code of Virginia, granting exemption from real estate taxation to certain elderly and handicapped persons, may constitutionally include a provision whereby the exemption would be lost if the taxpayer fails to pay his taxes on time.
Attorney General's Opinion