Document # Public Document # Document Type Date Issued Description
11-131 Attorney General's Opinion 03/23/2012 Registered limited liability partnership may serve as a trustee under a deed of trust covered by § 55-58.1.
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
11-056 Attorney General's Opinion 12/21/2012 Exemption from taxation under Article X, § 6-A and § 55-3219.5 does not apply in favor of a veteran who is a proprietary lessee in a real estate cooperative,
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
12-038 Attorney General's Opinion 11/01/2012 Virginia Recordation Tax Act
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
11-139 Attorney General's Opinion 06/14/2013 Local tourism industry organizations
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
13-044 Attorney General's Opinion 08/30/2013 City Treasurer is authorized to enter into an agreement with the local Commonwealth's Attorney for the collection of delinquent court debt
03221974 Attorney General's Opinion 03/22/1974 Charitable Organization;Leased Portions of Building
12-109 Attorney General's Opinion 05/17/2013 Treasurer, should apply any payment first to the most delinquent assessed taxes, and, second, ratably or pro-rata between such taxes when they have accrued at the same time.
06241970 Attorney General's Opinion 06/24/1970 Charitable and Benevolent Associations
13-070 Attorney General's Opinion 12/27/2013 Exemption does not extend to a person who has placed title to the real property in any form of trust,
05121964 Attorney General's Opinion 05/12/1964 Basis of Tax
13-077 Attorney General's Opinion 03/14/2014 Organization meets the criteria set forth in § 58.1-811(A)(14)
03221988 Attorney General's Opinion 03/22/1988 Tax Increment Financing by Localities
14-003 Attorney General's Opinion 05/23/2014 A member of a county board of supervisors does not vacate his elected office as a county supervisor solely due to an absence from his electoral district
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