Document Number
82-211
Tax Type
General Provisions
Description
1982 Legislative Digest
Topic
Reports
Date Issued
06-01-1982





1982
Legislative Digest
VIRGINIA DEPARTMENT OF TAXATION


















Department of Taxation
P.O. Box 6-L Richmond, Va. 23282
June, 1982

CONTENTS


Page

INTRODUCTION

STATE TAXES
    • General
      Agricultural Taxes
      Capital Not Otherwise Taxed
      Excise Taxes
      Income Tax
      License Taxes
      Recordation Tax
      Sales and Use Tax

LOCAL TAXES
    • General
      Coal Road Improvement Tax
      License Taxes
      Local Utility Tax
      Merchants' Capital Tax
      Personal Property Tax
      Real Property Tax
      Transient Occupancy Tax

INDEX OF BILLS AND RESOLUTIONS
INTRODUCTION

This digest is published by the Department of Taxation as a convenient reference guide to bills affecting state and local taxation that were enacted by the 1982 Session of the General Assembly. It is not intended as a definitive interpretation of the law, but should be useful to state and local officials as well as citizens in understanding the enactments. With regard to state taxation, the enactments summarized here are only those affecting taxes administered by this department. Other state taxes such as corporate franchise or gross receipts or gasoline taxes are not dealt with here.

The digest is organized in two parts: state taxes and local taxes. In each part the specific tax subjects are arranged alphabetically with the bills beneath them in numerical order. Senate bills and resolutions appear first, followed by House bills and resolutions. An index of bills and resolutions appears at the end of the digest.

STATE TAXES
GENERAL

SENATE BILL NO. 114 (Chapter 530)

This act amends § 58-151.26 to conform the Virginia law to federal law with respect to the penalty on the underpayment of estimated taxes by deleting the penalty and interest provisions. Federal law imposes a penalty equal to the interest rate established in IRC § 6621. Virginia imposes a like penalty under § 58-151.23. The act is effective July 1, 1982.

HOUSE BILL NO. 374 (Chapter 413)

This act adds a new section in Title 58 to authorize the Department of Taxation to distribute to certain localities one-half of the payments received in lieu of taxes from the Tennessee Valley Authority. The localities which will share these funds are Lee, Scott, Smythe and Washington counties and the City of Bristol. The act is effective July 1, 1982 and the first annual payment shall be made by November 1, 1983.

HOUSE BILL NO. 489 (Chapter 621)

This act amends §§ 58-19.7, 58-19.9, 58-19.10, 58-19.11, 58-19.12, 58-19.13, 58-19.14, 58-19.15, 58-19.18, 58-19.19 and 58-19.20 to make the following changes to the Set-off Debt Collection Act:
    • (1) To no longer require the office of Executive Secretary of the Supreme Court to participate as a claimant agency.

      (2)To require the State Comptroller to prepare a list of all agencies eligible to participate in the set-off program.
    • (3)To clarify that an individual income tax refund belonging to a debtor regardless of the individual's filing status can be set-off.

      (4) To require that the minimum sum of the debt collected be more than administrative costs as defined by the Secretary of Administration and Finance. Currently the law requires that the debt and the refund be at least $25.00.
    • (5) To clarify that the notice of intention to set-off is to be mailed to the debtor at his or her last known address.
    • (6) To provide that the findings of facts of the claimant agency shall be sustained in a judicial proceeding if supported by evidence.
    • (7) To change the method of computing administrative costs of the Department of Taxation from 150 of gross proceeds to actual costs which are to be provided annually to the Secretary of Administration and Finance.

      (8) To clarify that no federal tax return information shall be divulged by the Department of Taxation.

The act is effective July 1, 1982.
AGRICULTURAL TAXES

SENATE BILL NO. 240 (Chapter 603)

This act amends §§ 3.1-684.9, 3.1-684.10, 3.1-684.12 and 3.1-684.14 to provide for a referendum on soybeans to raise the rate from ½¢ to 1¢ per bushel. Prior to this act, in order for the referendum to pass, two-thirds of the voters had to vote in favor of the assessment. This act changes the two-thirds requirement to at least 60 percent of the voters. The provisions of the act raising the assessment from ½ ¢ to 1¢ per bushel are effective only after the referendum has been held. The other provisions of the act are effective July 1, 1982.

HOUSE BILL NO. 923 (Chapter 266)

This act amends § 13.1-341 to substantially broaden the exemption from state taxation for agricultural cooperative associations. Prior to this act the law provided an exemption for only that part of an agricultural cooperative association's business which was solely and exclusively the storing and marketing of farmers' crops. This act exempts all functions involved in storing and marketing, transferring title and in moving goods from producer to consumer, including buying, selling, processing, packing, storing, transporting, standardizing, financing, risk bearing and supplying market information. The exemption is applicable to agricultural products rather than only farmers' crops or products including dairy products fruit or livestock. The act is effective July 1, 1982.
CAPITAL NOT OTHERWISE TAXED

SENATE BILL NO. 69 (Chapter 633)

See INCOME TAX
EXCISE TAXES

HOUSE BILL NO. 153 (Chapter 99)

This act amends § 3.1-763.9 to clarify that a sale of slaughter hogs or feeder pigs sold by weight is deemed to be at the time and place the hog or pig is weighed for purchase and its purchase weight is recorded. In addition, the bill provides that the State Tax Commissioner may make rules and regulations for the interpretation and enforcement of the tax after consulting with the Virginia Pork Industry Commission. The act is effective July 1, 1982.

HOUSE BILL NO. 741 (Chapter 555)

This act amends §§ 3.1-796.6, 3.1-796.11:3 and 3.1-796.11:4 to broaden the egg excise tax levy to include all eggs which are either produced, purchased, processed, sold, graded or otherwise handled in Virginia. The act requires each handler to file with the Virginia Egg Commission a copy of the monthly egg tax return filed with the State Tax Commissioner. The act is effective July 1, 1982 .
INCOME TAX

SENATE BILL NO. 69 (Chapter 633)

This act amends §§ 54-42.1, 54-734, 54-822, 54-841, 54-842, 54-843, 58-151.013, 58-151.032, 58-151.032:1, 58-151.032:2, 58-266.1, 58-299, 58-340, 58-374, 58-377.1, 58-393.1, 58-405, 58-412.1, 58-412.2, 58-413, 48-414, 58-415, 58-416, 58-417, 58-422, 58-423, 58-580, 58-603, 58-829, 58-829.5 and 58-831 adds new §§ 58-151.013:1, 58-266.7, 58-266.8, 58-266.9, and 58-266.10 and repeals §§ 6.1-226, 6.1-236, 54-792, 54-796, 54-810, 54-813, 54-836, 58-844, 58-241 through 58-263, 58-263.1, 58-264 through 58-266, 58-267 through 58-284, 58-284.1, 58-284.2, 58-286, 58-289 through 58-295, 58-295.1, 58-296 through 58-298, 58-300, 58-301, 58-341 through 58-353, 58-354.1 through 58-354.7, 58-370, 58-371, 58-371.1, 58-372, 58-372.1, 58-373, 58-375, 58-375.1, 58-376, 58-377, 58-378 through 58-381, 58-381.1, 58-382 through 58-385, 58- 387, 58-387.1,58-388 through 58-393, 58-394 through 58-396, 58-396.1, 58-398, 58-399.1, 58-400, 58-401, 58-402, 58-402.1, 58-403, 58-404, 58-404.01, 58-406 through 58-412, 58-418, 58-418.1, 58-420, 58-585 and 58-838.5:1 to defer for Virginia income tax purposes an amount estimated as additional deduction allowed as depreciation under the federal Accelerated Cost Recovery System (ACRS) by requiring an addition to federal taxable income in the two taxable years beginning on or after January 1, 1982 and by providing a subtraction in each of the next five taxable years to recover the amount of additions.

The addition in each of the first two taxable years is 300 of the ACRS deduction and the subtraction in each of the next five taxable years is 200 of total ACRS additions plus any portion of allowable subtractions for preceding years not utilized to offset taxable income. Additionally, any portion of additions not subtracted by the end of the fifth year of the subtraction period may be carried back and applied to reduce taxable income in any of the previous four years of the subtraction period.

The bill also freezes public service corporations tax rate reductions for four years; repeals the capital tax and defines intangible personal property as: (I) all property previously defined as capital, (2) money, (3) bonds, notes and other evidences of debt, demands and claims; and (4) shares of stock, and imposes a tax of thirty cents per $100 on inventory only; repeals all state business license taxes and provides the local governing bodies with certain licensing and regulatory authority previously applicable to state taxation; restores to federal adjusted gross income for Virginia individual income tax purposes the two-earner married couples deduction allowed for federal tax purposes; and contains a technical amendment that allows a subtraction equal to the expense allowed by federal law in computing the federal child and dependent care credit. Without the technical amendment to the child and dependent care credit, some Virginians could subtract 150 percent of their allowable expenditures.

The effective date for the provisions of this act pertaining to income is for taxable years beginning on and after January 1, 1982. The effective date for the provisions pertaining to public service corporations is July 1, 1982. The effective date for all other provisions is January 1, 1983.

SENATE BILL NO. 81 (Chapter 528)

This act amends § 58-151.063 to allow Virginia, by reciprocal agreement to exempt nonresidents from paying income tax, income tax withholding, and filing of an income tax return if their state of residence similarly exempts Virginia residents. The act is effective for taxable years beginning on and after January 1, 1982.

HOUSE BILL NO. 605 (Chapter 351)

This act adds a new § 58-151.072:2 to allow an individual taxpayer eligible to receive a tax refund to designate at the time of filing his return that $2.00 of such refund be paid to the State Central Committee of any party which meets the definition of a political party under § 42.1-I of the Code of Virginia. In the case of a joint return, each spouse may designate that two dollars be paid. The act is effective for taxable years beginning on or after January 1, 1982 .

HOUSE BILL NO. 689 (Chapter 275)

This act adds in Title 59.1 a chapter numbered 22, consisting of sections numbered 59.1-270 through 59.1-284 to establish the Urban Enterprise Zone Act. The act provides that the Governor shall approve the designation of up to six areas as Urban Enterprise Zones and that the state income tax, state bank franchise tax, gross receipts tax on public service companies, and the state unemployment tax of qualified business firms in an Urban Enterprise Zone shall be reduced for five years; by 80% during the first year; by 60% during the second year, by 40% during the third year; and by 20% during the fourth and fifth years. The act also provides a qualified business firm an exemption for five years from the state use tax for items purchased for the conduct of its business within the Urban Enterprise Zone. The act is effective July 1, 1982.

HOUSE BILL NO. 784 (Chapter 324)

This act adds a new § 58-151.014:2 to provide an individual and corporate. income tax credit for renewable energy source expenditures. The credit would progressively decrease for expenditures made during calendar years 1983 through 1987. The credit would be applicable only to expenditures as defined under Internal Revenue Code, § 44C and would be limited to $1,000 per expenditure or the amount of tax liability, which ever is less. The act is effective for taxable years beginning on and after January 1, 1983.

HOUSE BILL NO. 984 (Chapter 178)

This act amends the Neighborhood Assistance Act to allow the Secretary of Human Resources to delegate his responsibility relating to the Act. The act is effective July 1, 1982.

HOUSE JOINT RESOLUTION NO. 17

This resolution establishes a joint legislative subcommittee to review and monitor federal legislation and state incentives regarding the concept of Urban Enterprise Zones. The subcommittee is to submit its report to the 1983 Session of the General Assembly.

HOUSE JOINT RESOLUTION NO. 100

This resolution establishes a joint legislative subcommittee to study individual income tax incentives for fees paid to homeowner associations. The subcommittee is to submit its report -to the 1983 Session of the General Assembly.

HOUSE JOINT RESOLUTION NO. 124

This resolution establishes a joint legislative subcommittee to study the Virginia Individual Income Tax. The subcommittee is to submit an interim report to the 1983 Session of the General Assembly and a final report to the 1984 Session of the General Assembly.
LICENSE TAXES

SENATE BILL NO. 69 (Chapter 633)

See INCOME TAX.

RECORDATION TAX

SENATE BILL NO. 239 (Chapter 651)

This act amends § 58-61 to exempt from the recordation tax any deed where a husband and wife are the only parties when the tax has been paid at the time of the recordation of the original deed. The act is effective July 1, 1982.

HOUSE BILL NO. 653 (Chapter 436)

This act amends § 58-58 to limit the recordation tax on leases of coal and other
mineral rights to $50.00.The act is effective July 1, 1982.

HOUSE BILL NO. 887 (Chapter 630)

This act amends §§ 58-54.1, 58-55, 58-58, and 58-64 relating to the recordation tax. It clarifies when the tax is applicable to deeds of trusts or mortgages supplemental to or modifying existing deeds of trusts, assignments of lessee's or lessor's interest in a lease or memorandum thereof. It also exempts from the recordation tax any deed conveying real estate transferred between a parent and subsidiary corporation if the transaction qualifies for nonrecognition of gain or loss under the Internal Revenue Code of 1954. The act is effective July 1, 1982.
SALES AND USE TAX

SENATE BILL NO. 176 (Chapter 649)

This act amends § 58-441.6 to exempt from the sales and use tax certain equipment, devices and chemical reagents used to test or monitor blood or urine when purchased for use by a diabetic. It also allows an exemption from the sales and use tax for the purchase of machinery and supplies used to produce publications sold by subscription or distributed free of charge. The act is effective July 1, 1982.

SENATE BILL NO. 198 (Chapter 636)

This act amends § 58-441.6 to exempt from the sales tax sales by prisoners confined in state correctional facilities of artistic products personally made by the prisoners. The act is effective July 1, 1982.

SENATE BILL NO. 202 (Chapter 533)

This act amends § 58-441.6 and repeals § 38.1-871 to exempt from the sales and use tax purchases by nonprofit health maintenance organizations (HMO's) and purchases by certain organizations providing services to retarded citizens.§ 38.1-871 is also repealed. The act is effective July 1, 1982.

SENATE BILL NO. 373 (Chapter 219)

This act amends § 58.441.34 to continue the current sales tax treatment (scheduled to end July 1, 1982) of vending machine sales for those operators all of whose machines are under contract to nonprofit organizations. This act also would continue to allow the Commissioner under certain conditions to authorize dealers to collect the tax using an alternative method. The act is effective July 1, 1982.

HOUSE BILL NO. 161 (Chapter 546)

This act amends § 58-441.6 to establish a sales and use tax exemption for tangible personal property purchased for use or consumption by a nonprofit fine arts museum provided such museum is located on property owned by a Virginia City and receives more than half of its operating budget from such city. The act is effective July 1, 1982.

HOUSE BILL NO. 177 (Chapter 547)

This act amends § 58-441.6 to (I) exempt from the sales and use tax tangible personal property sold or leased for use in nonprofit nutrition programs for the elderly and to exempt from the sales tax food and food products sold to the elderly under such programs; and (2) to exempt tangible personal property purchased, sold, or used by the Virginia Humane Society or other nonprofit organizations organized to prevent cruelty to animals, provided such property is used in operating the organizations or constructing or maintaining animal shelters. The act is effective July 1, 1982.

HOUSE BILL NO. 986 (Chapter 358)

This act amends § 58-730.5 to repeal the 2% increase in the motor vehicle fuel sales tax scheduled to take effect in the Northern Virginia Transportation District on July 1, 1982. The act is effective July 1, 1982.
LOCAL TAXES
GENERAL

SENATE BILL NO. 304 (Chapter 536)

This act amends § 58- 860 to broaden the authority of commissioners of the revenue to summons taxpayers. If a taxpayer fails to obtain a current business license, the commissioner of revenue may summons the taxpayer to his office to answer questions under oath concerning the tax liability. The act is effective July 1, 1982.

HOUSE BILL NO. 63 (Chanter 74)

This act amends § 58-960 to provide that county and city treasurers must mail a bill or bills to each taxpayer assessed with levies of five dollars or more. Prior to this act the law set the amount at two dollars. The name of a taxpayer may not be published in connection with a tax debt for which a bill was not sent unless he is notified of the deficiency at least two weeks before publication. This act is effective July 1, 1982.

HOUSE BILL NO. 307 (Chapter 466)

This act amends § 58-861 by deleting the requirement upon county commissioner of the revenue to advertise and be present at a location within each voting precinct, but continues the requirement to render taxpayer assistance as may be necessary for the preparation of any return required to be filed in the commissioner's office and permits the commissioner to go to convenient places within the county for this purpose. This act is effective July 1, 1982.

HOUSE BILL NO. 320 (Chapter 87)

This act amends §§ 58-847 and 58-964 to permit localities to provide for interest on delinquent local taxes beginning the first day following the due date at a rate not to exceed ten percent. After the first year of delinquency, the locality may impose interest at a rate not to exceed the rate established pursuant to § 6621 of the Internal Revenue Code. The act is effective July 1, 1982.

HOUSE BILL NO. 326 (Chapter 114)

This act amends § 58-862 to require commissioners of revenue of all cities and the counties of Arlington, Chesterfield, Fairfax and Prince William to advertise once during the thirty days prior to the date or dates for filing returns. The act is effective July 1, 1982.

HOUSE BILL NO. 440 (Chapter 620)

This act adds § 58-1020.1 to provide that a local governing body may charge fees to cover the administrative costs of collecting delinquent taxes. These fees would be in addition to other penalties, fees, charges and interest. A ten dollar fee may be imposed for taxes collected subsequent to the filing of a warrant or other appropriate legal document but prior to judgement and a fifteen dollar fee for taxes collected subsequent to judgement. The act is effective July 1, 1982.

HOUSE BILL NO. 655 (Chapter 493)

This act amends §§ 15.1-84.1, 15.1-117, 15.1-532, 15.1-547 and 58-919.1 to set minimum retention periods for certain records of sheriffs, local governing bodies and local treasurers in accordance with retention regulations pursuant to the Virginia Public Records Act. The act is effective July 1, 1982.
COAL ROAD IMPROVEMENT TAX

HOUSE BILL NO. 300 (Chapter 426)

This act adds a section numbered 58-266.1:3 to allow all incorporated towns and the city located within the bounds of Wise County to share 20$ of total revenues from the local coal road improvement tax collections of Wise County and provides for the method of calculating the share. The act is effective July 1, 1982.
LICENSE TAXES

SENATE BILL NO. 160 (Chapter 216)

This act amends § 15.1-27.1 to expand the local authority to impose license tax on inoperative automobiles to include owners of motor vehicles and not just owners of automobiles. This act is effective July 1, 1982.

SENATE BILL NO. 348 (Chapter 457)

This act amends §§ 2.1-20.4, 54-1.18, 54-809, 54-810, 54-813, 54-815, 54-816, 54-819, and 58-381; repeals 54-792, 54-795 through 54-808, 54-814, 54-817, 58-286, 58-289 and 58-371.1; and adds in Title 54 a chapter numbered 20.1, consisting of sections numbered 54-824.1 through 54-824.30 to create the Virginia Auctioneers Commission, imposes a regulatory license and regulatory requirements on auctioneers, repeals the state auctioneer and common criers license, and establishes the Virginia Auctioneers Recovery Act and Virginia Auctioneers Recovery Fund. The act as it relates to the Virginia auctioneer license is effective July 1, 1983. The effective date for all other provisions is July 1, 1982.

HOUSE BILL NO. 299 (Chapter 548)

This act amends § 58-266.1 to specify that any person selling merchandise on commission by sample, circular, or catalogue for an established retailer and who has no stock or inventory under his control other than floor samples held for demonstration or sale and owned by the principal retailer will be classified as a commission merchant for local business license taxation purposes. The act is effective July 1, 1982.

HOUSE BILL NO. 467 (Chapter 348)

This act amends § 58-266.1 to provide that any amount paid to the Commonwealth or a county/city or town for any federal or state excise taxes on motor fuels shall be excluded from gross receipts for purposes of the local license tax on business, professions and occupations. The act is effective July 1, 1982.

HOUSE BILL NO. 569 (Chapter 552)

This act amends § 58-266.1 to prohibit a locality from imposing a local revenue license, other than the current severance tax on coal and gases and the local coal road improvement tax, on a person engaged in mining and selling minerals at wholesale at the place of severance. The act is effective July 1, 1982.

HOUSE BILL NO. 662 (Chapter 554)

This act amends § 58-266.1 to do the following: (I) define amusement machine, (2) state the current limitation on the local operator's license for coin-operated machines, (3) set out the local gross receipts tax on receipts from coin-operated machines, (4) set out the current local prohibition relating to imposing a license tax on each vending machine. The act is effective July 1, 1982.

HOUSE BILL NO. 699 (Chapter 555)

This act amends § 58-441.49 to provide that the imposition of a local sales tax does not affect the existing authority of a locality to levy a local tax on travel campgrounds. The act is effective July 1, 1982.

HOUSE BILL NO. 871 (Chapter 558)

This act amends § 58-266.1 to allow vehicle dealers, who are subject to a county, city or town license tax measured by gross receipts, to separately state the amount of such dealer license tax applicable to each sale of a motor vehicle and add such tax to the sales price of the motor vehicle. Under the provisions of this act the motor vehicle dealer is not relieved of the tax if the purchaser fails to pay the dealer.

The act also provides that any, county, city or town may by ordinance provide for the quarterly collection of the gross receipts tax on motor vehicle dealers who separately state the tax on each vehicle. The tax is collectible quarterly during the year the receipts are earned. The act is effective July 1, 1982.

LOCAL UTILITY TAX

HOUSE BILL NO. 892 (Chapter 559)

This act adds in Article 8 of Chapter 12 of Title 58 a new § 58-587.2 to allow any city, town or county, which has established or will- establish an enhanced 911 emergency telephone system, to impose, in addition to other taxes, a special local tax on the consumer of telephone services. Federal, state and local government agencies are excluded from this consumer tax. The revenue from the tax will be used for the initial capital and installation costs of the emergency telephone system and when such costs have been fully recovered, the jurisdiction shall repeal the tax. The act is effective July 1, 1982.
MERCHANTS' CAPITAL

SENATE JOINT RESOLUTION NO. 32

This resolution establishes a joint legislative subcommittee to study the merchants' capital tax. The joint subcommittee is to submit its report to the 1983 Session of the General Assembly.
PERSONAL PROPERTY TAX

HOUSE BILL NO. 126 (Chapter 59)

This act amends § 58-16.5 to eliminate the existing procedure for the determination of the exemption of certain generating equipment installed after December 31, 1974 for the purpose of converting from oil or natural gas to coal, wood, wood bark, wood residue, or to any other alternate energy source for manufacturing and any cogenerating equipment installed since that date. It also clarifies the effective date of any implementing ordinance. The act is effective July 1, 1982.

HOUSE BILL NO. 308 (Chapter 618)

This act amends § 58-847 to permit local governing bodies to provide for extensions of time not to exceed 90 days for filing returns of tangible personal property, machinery and tools, and merchants capital when good cause exists. If a taxpayer who has been granted an extension fails to file within the extended time the case shall be treated as if no extension has been granted. The act is effective July 1, 1982.

HOUSE BILL NO. 528 (Chapter 433)

This act adds § 58-835.1 and repeals § 15.1-686.4 to permit the counties of Fairfax and Chesterfield (Arlington County already has this ability) and cities with populations in excess of 100,000 to prorate the personal property tax on motor vehicles, trailers and boats. The act is effective July 1, 1982.
HOUSE BILL NO. 590 (Chapter 623)

This act amends § 58-835 to exempt localities which tax certain property on a prorational monthly or quarterly basis from the requirement of the January 1 assessment date and defines the term "tax day". The act is effective July 1, 1982.
REAL PROPERTY TAX

SENATE BILL NO. 59 (Chapter 359)

This act amends. § 58-1147 to eliminate the provision that permits court redress on assessments on nonexistent property without time limit. The act is effective July 1, 1982.

SENATE BILL NO. 325 (Chapter 547)

This act amends § 58-760.1 to permit a locality by ordinance to exclude up to the first $5,000 of any income received by an owner as permanent disability compensation in the determination of eligibility for local tax relief for the elderly. The act is effective July 1, 1982.

SENATE JOINT RESOLUTION NO. 59

This resolution establishes a joint subcommittee of the Senate Finance Committee and the House Finance Committee to study the administration of the real estate tax. The subcommittee is to report its findings to the 1983 Session of the General Assembly.

SENATE RESOLUTION NO. 28

This resolution establishes a subcommittee with members from the Senate Finance
Committee, the Senate Agriculture and Natural Resources Committee and the Senate Local Government Committee to conduct a study of land use tax reduction. The subcommittee is to report to the Senate no later than December 31, 1982.

HOUSE BILL NO. 219 (Chapter 617)

This act amends §§ 46.1-115 and 58-766.3 to require the payment of property
taxes on a mobile home before a permit can be issued for it to be transported
beyond the borders of the locality in which it is located. The act is effective
July 1, 1982.

HOUSE BILL NO. 324 (Chapter 619)

This act amends § 58-760 to require the assessment of any apartment project to
be assessed without regard to its value for conversion to condominium or
cooperative ownership. All owners of income producing property other than
residential property of four units or less, may be required to submit income and
expense statements. The act is effective January 1, 1984.

HOUSE BILL NO. 340 (Chapter 641)

This act amends § 58-16.2 to include real estate owned by the Virginia Port Authority in the state owned property liable to the service charge without meeting the three percent threshold contained in the existing law. This act is effective January 1, 1984.
HOUSE BILL NO. 372 (Chapter 332)

This act amends § 58-1142 to permit a commissioner of revenue to correct assessments which are erroneous due to mere clerical errors even if the error was made by others in connection with conducting general reassessments. This act is effective July 1, 1982.

HOUSE BILL NO. 511 (Chapter 123)

This act amends § 58-760.1 to allow mobile homes to be considered real estate for purposes of tax relief for the elderly. The act is effective July 1, 1982.

HOUSE BILL NO. 512 (Chapter 669)

This act amends § 58-1117.1 to include the pro-rata cost of publication of the notice of judicial sale of property as part of the tax to be collected when payment is made even if court proceedings have not been initiated. This act is effective July 1, 1982.

HOUSE BILL NO. 619 (Chapter 624)

This act amends §§ 58-769.8 and 58-769.10:1 to specify that the following information will be considered material misstatement of fact if incorrect on an application for use value assessment:
    • (1) The number and identities of known owners.
    • (2) The actual use of the property or the intentional misrepresentation of acreage.
        • Such misstatement, other than a clerical error, calls for imposition of the roll-back tax and a 100 percent penalty. A revalidation fee every fifth or sixth year is also permitted. The act is effective July 1, 1982.
TRANSIENT OCCUPANCY TAX

HOUSE JOINT RESOLUTION NO. 54

This resolution establishes a joint legislative subcommittee to study local taxes on meals and lodging. The joint subcommittee is to submit its report to the 1983
Session of the General Assembly.

INDEX OF BILLS AND RESOLUTIONS

SENATE BILL OR JOINT RESOLUTION N0.


SB 59 Local-Real Property (Assessments)
SB 69 State-Income (ACRS Deferral)
SB 81 State-Income (Reciprocal Agreement)
SB 114 State-Income (Estimated Taxes)
SB 160 Local-License (Motor Vehicles)
SB 176 State-Sales (Diabetic Devices)
SB 198 State-Sales (Artistic Products of Prisoners)
SB 202 State-Sales (Nonprofit HMO's)
SB 239 State-Recordation (Deeds Not Taxable)
SB 240 State-Agricultural (Soybeans)
SB 304 Local-General (Summons)
SB 325 Local-Real Property (Tax Relief for Elderly)
SB 348 Local-License (Auctioneers)
SB 373 State-Sales (Vending Machines)
SJR 32 Local-Merchants' Capital (Study)
SJR 59 Local-Real Property (Study-Administration)
SR 29 Local-Real Property (Study-Land Use)



HOUSE BILL OR JOINT RESOLUTION N0.

HB 63 Local-General (Mailing Tax Bills)
HB 126 Local-Personal Property (Energy Conversion)
HB 153 State-Excise (Hogs)
HB 161 State-Sales (Museums)
HB 177 State-Sales (Nutrition Programs)
HB 219 State-Real Property (Mobile Homes)
HB 299 Local-License (Commission Merchant)
HB 300 Local-Coal Road Improvement (Wise Co.)
HB 307 Local-General (Taxpayer Assistance)
HB 308 Local-Personal Property (Extensions)
HB 320 Local-General (Interest on Delinquent Taxes)
HB 324 Local-Real Property (Assessments of Apartments)
HB 326 Local-General (Advertisement)
HB 340 Local-Real Property (Service Charge)
HB 372 Local-Real Property (Erroneous Assessments)
HB 374 State-General (TVA Payments)
HB 440 Local-General (Delinquent Taxes)
HB 467 Local-License (Amounts Excluded)
HB 489 State-General (Set-Off Debt Collection)
HB 511 Local-Real Property (Mobile Homes)
HB 512 Local-Real Property (Notice of Judicial Sale)
HB 528 Local-Personal Property (Proration)
HB 569 Local-License (Mining)
HB 590 Local-Personal Property (Assessment Date)
HB 605 State-Income (Political Party Check-off)
HB 619 Local-Real Property (Use Value Assessment)
HB 653 State-Recordation (Leases)
HB 655 Local-General (Retention of Records)
HB 662 Local-License (Vending Machines)
HB 689 State-Income (Urban Enterprise Zones)
HB 699 Local-License (Travel Campgrounds)
HB 741 State-Excise (Eggs)
HB 784 State-Income (Renewable Energy Sources)
HB 871 Local-License (Motor Vehicles)
HB 887 State-Recordation (Exemptions)
HB 892 Local-Utility (Telephone Services)
HB 923 State-(Agricultural Coops)
HB 984 State-Income (Neighborhood Assistance)
HB 986 State-Sales (Motor Vehicles)
HJR 17 State-Income (Study-Urban Enterprise Zones)
HJR 54 Local-Transient Occupancy (Study)
HJR 100 State-Income (Study-Incentives)
HJR 124 State-Income (Study-Individual Income)

Rulings of the Tax Commissioner

Last Updated 08/25/2014 16:46