Document # Public Document # Document Type Date Issued Description
09-008 Attorney General's Opinion 03/19/2009 Statutorily appointed professional assessor complying with § 58.1-3300
09-066 Attorney General's Opinion 10/02/2009 Admissions tax ; Meals Tax
09-085 Attorney General's Opinion 12/10/2009 Does parcel meet criteria for land use taxation and assessment program
10-057 Attorney General's Opinion 08/09/2010 Federal disability standard/permanently and totally disabled relief/exemptions
10-107 Attorney General's Opinion 10/22/2010 Classification of individual being permanently and totally disabled.
10-094 Attorney General's Opinion 12/22/2010 What information is needed to "certify" the commissioner's determination that a local tax assessment was erroneous.
11-022 Attorney General's Opinion 04/01/2011 Senate Bill 1111 generators of electricity tax credits after July 1, 2016.
11-095 Attorney General's Opinion 09/02/2011 Virginia Tobacco Escrow Statute
11-029 Attorney General's Opinion 02/24/2012 Government Contracts; Government Contract Workers; Definite place of business
12-041 Attorney General's Opinion 06/29/2012 Localities have the authority to provide funds raised through taxation to nonprofit organizations
11-053 Attorney General's Opinion 09/14/2012 Requirements a corporation must meet to serve as a trustee
13-010 Attorney General's Opinion 03/29/2013 Federal Credit Unions are exempted from paying the recordation tax
12-105 Attorney General's Opinion 07/12/2013 A locality lawfully may decline to impose a tax on merchant's capital, including short-term rental property.
13-055 Attorney General's Opinion 06/14/2013 2013 Transportation Funding Bill
13-101 Attorney General's Opinion 12/20/2013 Sheriff has discretion to collect or not collect acommission from a sheriffs sale.
09061984-3 Attorney General's Opinion 09/06/1984 The deed in question is not exempt from the tax pursuant to § 58-61(B) Although exemption exists for deeds of gift
13-081 Attorney General's Opinion 05/16/2014 A locality may not by administrative action refund erroneously assessed real estate taxes after the three-year limitation period has passed.
04081996 Attorney General's Opinion 04/08/1996 Real estate devoted to agricultural, horticultural, forest or open-space use; Change in use or zoning
12011978 Attorney General's Opinion 12/01/1978 Gross Receipts;Situs;Interstate Commerce;Apportionment
12021997 Attorney General's Opinion 12/02/1997 Real estate devoted to agricultural, horticultural, forest, or open-space use; Land Preservation
02-003 Attorney General's Opinion 01/31/2002 Local Officers – Treasurers — Review of Local Taxes – Collection by Treasurers, etc.
02151973 Attorney General's Opinion 02/15/1973 Assignment of Lease and Sale of Building; Taxes Applicable
01191971 Attorney General's Opinion 01/19/1971 Augusta Agricultural-Industrial Exposition
02-122 Attorney General's Opinion 05/20/2003 County treasurer authority to serve as agent for town treasurer or finance director to collect town taxes
00-066 Attorney General's Opinion 03/30/2001 Long distance telephone call charges from the gross receipts of a mobile telephone co