Document # Public Document # Document Type Date Issued Description
00-066 Attorney General's Opinion 03/30/2001 Long distance telephone call charges from the gross receipts of a mobile telephone co
10261972 Attorney General's Opinion 10/26/1972 Mineral Lands;Assessment
07081974 Attorney General's Opinion 07/08/1974 Assessment;New Construction
04071971-1 Attorney General's Opinion 04/07/1971 Indians
04031967 Attorney General's Opinion 04/03/1967 Assessment of Public Utility Property
05311972-1 Attorney General's Opinion 05/31/1972 Liens; Taxes Due From Prior Owner;Property Owned by the United States;Failure to Apply for Abatement
01171977-1 Attorney General's Opinion 01/17/1977 Exemption or Tax Deferral on Property of Elderly Persons;Joint Ownership with Person Under Age 65
02111975-1 Attorney General's Opinion 02/11/1975 Religious Organization;Timberland
05301973 Attorney General's Opinion 05/30/1973 Requirement for Prior Payment of Personal Property Tax
10281997 Attorney General's Opinion 10/28/1997 Fair market value of property devoted to agricultural use
09291967 Attorney General's Opinion 09/29/1967 Charitable Exemption;Scope of Exemption
01111977 Attorney General's Opinion 01/11/1977 Merchants' Capital;Exemption of Excess of Accounts Receivable Over Accounts Payable
03221974 Attorney General's Opinion 03/22/1974 Charitable Organization;Leased Portions of Building
06241970 Attorney General's Opinion 06/24/1970 Charitable and Benevolent Associations
05121964 Attorney General's Opinion 05/12/1964 Basis of Tax
03221988 Attorney General's Opinion 03/22/1988 Tax Increment Financing by Localities
02291988 Attorney General's Opinion 02/29/1988 Machinery and Tools; Horticultural Use
05091967 Attorney General's Opinion 05/09/1967 Correction of Assessment by County Assessor
05071970-1 Attorney General's Opinion 05/07/1970 Real Estate Assessment, Fair Market Value
05191966 Attorney General's Opinion 05/19/1966 Adoption of 1% Local Tax Prior to Effective Date of New Statewide Sales and Use Tax Act
04051974 Attorney General's Opinion 04/05/1974 Contractor's License
06091964 Attorney General's Opinion 06/09/1964 No Proration of Tax
10211988 Attorney General's Opinion 10/21/1988 Motor Vehicle Moved Between Jurisdictions; Nonprorated and Prorated Taxing Methods
02011971-1 Attorney General's Opinion 02/01/1971 Petition in Suit to Satisfy Judgment;New Action
05-028 Attorney General's Opinion 08/01/2005 Violation of uniformity of taxation provision of Constitution of Virginia for locality to impose progressive tax rate on residential real estate based upon assessed value.