Document # Public Document # Document Type Date Issued Description
00-013 Attorney General's Opinion 05/09/2000 Levying of taxes on a fiscal year basis
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.
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