Document # Public Document # Document Type Date Issued Description
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.
04-053 Attorney General's Opinion 07/22/2004 Fairfax and Arlington Counties may raise respective local cigarette taxes to amount not to exceed greater of 5¢ per pack of cigarettes or amount of state tax levied on cigarettes
04-052 Attorney General's Opinion 10/14/2004 Community Mental Health Services
04-051 Attorney General's Opinion 09/01/2004 Virginia Nonstock Corporation Act
04-044 Attorney General's Opinion 09/07/2004 Consumer Utility Taxes
04-025 Attorney General's Opinion 05/19/2004 Assets not part of probate estate are not subject to probate tax, even if assets are included in calculation of augmented estate.
04-019 Attorney General's Opinion 05/10/2004 Amendment by county board of supervisors of zoning designation of property rezoned by prior board to more intensive use; repeal of ordinance adopted by prior board authorizing tax exemption by designation. Vested rights of property owner in prior zoning.
04-002 Attorney General's Opinion 03/30/2004 Religious and charitable matters; Cemeteries
03311971 Attorney General's Opinion 03/31/1971 Receipt of Tax Statement
03311970 Attorney General's Opinion 03/31/1970 Coin-operated Machines; City and County Taxes
03301973 Attorney General's Opinion 03/30/1973 Assessments;Agricultural, Horticultural, Forest or Open Space Land;Application Requirement;Late Filing
03301965 Attorney General's Opinion 03/30/1965 Validity of County Vendor's License Tax in a Town Imposing Similar Tax
03291971 Attorney General's Opinion 03/29/1971 Partition Deeds
03281974 Attorney General's Opinion 03/28/1974 Institutions of Learning;American Press Institute
03281973 Attorney General's Opinion 03/28/1973 Use of Different Basis of Tax for Resident and Nonresident Businesses;Validity
03271980 Attorney General's Opinion 03/27/1980 Gasoline;Northern Virginia Transportation District;Constitutionality
03271974 Attorney General's Opinion 03/27/1974 Correction of Erroneous Assessment
03271964 Attorney General's Opinion 03/27/1964 Cemetery crypts
03261971-1 Attorney General's Opinion 03/26/1971 Public Service Corporations; Designation by Court as Real Estate
03261971 Attorney General's Opinion 03/26/1971 Merchants' Licenses
03251974 Attorney General's Opinion 03/25/1974 Agricultural, Horticultural, Forest or Open Space Land;County Adoption of Special Assessment;Comprehensive Land-Use Plan
03241970 Attorney General's Opinion 03/24/1970 Local License Fees Greater than State Fees
03231992 Attorney General's Opinion 03/23/1992 Local Meals Taxes; Application by Counties, Cities, and Towns
03231973 Attorney General's Opinion 03/23/1973 Consumer Utilities Taxes
03231972 Attorney General's Opinion 03/23/1972 Creation of Unified Cigarette Board