Document # Public Document # Document Type Date Issued Description
12-003 Attorney General's Opinion 01/17/2013 Licensed required by the Virginia Real Estate Board
12-087 Attorney General's Opinion 02/11/2013 Service members dependents one-year residency requirement does not meet eligibility of in-state tuition
13-043 Attorney General's Opinion 05/22/2013 Which tax rate, 3% or 4%, should be imposed when a motor vehicle is purchased prior to July 1, 2013
13-041 Attorney General's Opinion 08/02/2013 Planned Parenthood of Southeastern Virginia, Inc. is exempt from local real and personal property taxes by classification as a hospital conducted not for profit.
12-099 Attorney General's Opinion 09/20/2013 Conservation Easement Act and Open-Space Land Act
13-105 Attorney General's Opinion 01/03/2014 Federal credit unions are exempted from paying the recordation tax imposed on grantees by § 58.1-801 of the Code of Virginia.
13-033 Attorney General's Opinion 04/11/2014 Authority of a locality to collect from a taxpayer attorney's fees
18-3 Tax Bulletins 05/11/2018 Retail Sales and Use Tax Rate Increase in the City of Williamsburg and the Counties of James City and York
11211974 Attorney General's Opinion 11/21/1974 Reassessment;Notice Requirements
09111974 Attorney General's Opinion 09/11/1974 Deed Transferring Property Under Divorce Decree.
09111975 Attorney General's Opinion 09/11/1975 Realty Transfer Tax; Land Conveyed to Commonwealth;Condemnation;Certificate of Taking
06141973-1 Attorney General's Opinion 06/14/1973 Community Nonprofit and Non-Stock Corporation
11011974 Attorney General's Opinion 11/01/1974 Contract Hauler;Place of Business
08091966 Attorney General's Opinion 08/09/1966 National Banks; Sale or Purchase of Property, Services
06081970 Attorney General's Opinion 06/08/1970 Assessment Ratio Change, Personal Property
09-042 Attorney General's Opinion 08/27/2009 A boat pier may be assessed and taxed separately from the adjoining land of a private landowner.
09-064 Attorney General's Opinion 10/20/2009 Divide proportionally a farm that is situated in a county and in a town within the county and enter the farm as two separate line items on the land books.
05141974 Attorney General's Opinion 05/14/1974 Community Association
08091989 Attorney General's Opinion 08/09/1989 Interstate Trucking Company; U.S. Constitution Commerce Clause
06071968 Attorney General's Opinion 06/07/1968 Office Building Leased by County; Taxability
04-055 Attorney General's Opinion 12/14/2004 If landowner has recorded perpetual easement held by locality devoted to open-space use, locality has no discretion and must grant open-space tax assessment to parcel so encumbered. If landowner proffers agreement not to change use of land, locality has discretion to accept, reject, or negotiate modification of agreement with landowner. Wetlands mitigation banks not otherwise wholly exempt from local real estate taxation must be assessed in same manner as similarly situated and classified property. Local tax assessor may require owners of wetlands mitigation banks to furnish certified statements of income and expenses attributable to such property.
02-146 Attorney General's Opinion 01/27/2003 Applicability of gross receipts exemption to real estate brokers
09221976 Attorney General's Opinion 09/22/1976 Meals and Lodging
07081971 Attorney General's Opinion 07/08/1971 Secrecy of Information;
01-054 Attorney General's Opinion 06/29/2001 Exemption, Substantial net profit