Document # Public Document # Document Type Date Issued Description
05211975 Attorney General's Opinion 05/21/1975 Special Land Use Assessment;Forest Land
01-091 Attorney General's Opinion 10/31/2001 Secrecy of Information
03121974 Attorney General's Opinion 03/12/1974 Method of Assessment;Replacement of Board of Assessors
99-053 Attorney General's Opinion 07/21/1999 Express statutory authority granted locality to expend portion of revenues derived from imposition of transient occupancy tax to promote and generate tourism confers by implication power to determine how tax revenues are to be spent to achieve purpose of promoting tourism in locality. Whether open-space land purchased with revenues derived from transient occupancy tax promotes tourism and whether land so purchased is preserved for historic or scenic purposes consistent with Act requires factual determination to be made by local governing body.
04211975 Attorney General's Opinion 04/21/1975 Merchants' Capital;Inventory;Accounts Payable
11241972 Attorney General's Opinion 11/24/1972 Agricultural Use Tax
05061994 Attorney General's Opinion 05/06/1994 Senior Citizens
10061998 Attorney General's Opinion 10/06/1998 Charitable, cultural, patriotic, historical, and benevolent organizations;Hospitals
01-124 Attorney General's Opinion 02/15/2002 Special Assessment for Land Preservation
07081974-1 Attorney General's Opinion 07/08/1974 Conveyance in Trust
10271970-1 Attorney General's Opinion 10/27/1970 S. P. C. A
01121971-1 Attorney General's Opinion 01/12/1971 Deed of Trust By Industrial Development Authority
03061970-2 Attorney General's Opinion 03/06/1970 Fairfax County License Tax; Contractors
03281974 Attorney General's Opinion 03/28/1974 Institutions of Learning;American Press Institute
02281977-1 Attorney General's Opinion 02/28/1977 Leasehold Interest in Federally-Owned Land
03-123 Attorney General's Opinion 01/13/2004 Gross receipts attributable to business conducted in another state or foreign country
02-006 Attorney General's Opinion 03/07/2002 Cigarette manufacturer's sweepstakes promotion at retail establishment is prohibited.
01-115 Attorney General's Opinion 03/05/2002 Treasurer may not demand payment of BPOL taxes that have not been assessed
04301970 Attorney General's Opinion 04/30/1970 Utilities; County Tax
10281998 Attorney General's Opinion 10/28/1998 Charitable, cultural, patriotic, historical, and benevolent organizations
10051966 Attorney General's Opinion 10/05/1966 Liability of Auctioneer for Tax.
04-078 Attorney General's Opinion 12/23/2004 Lots, which are not 'subdivision' per ordinance, created after July 1, 1983, by recorded plat subject to ordinance may be aggregated to meet land-use taxation minimum acreage requirements. Local taxing official must assess back taxes and rollback taxes for 3 preceding tax years; may correct property valuation error subject to rollback taxes within 3 years of such assessment.
09191974-3 Attorney General's Opinion 09/19/1974 Delinquent Taxes;Purchaser
01-026 Attorney General's Opinion 02/28/2001 Treasurer may not refuse to enforce city code
03-049 Attorney General's Opinion 08/05/2003 Local property tax exemptions granted by General Assembly