Document # Document Type Date Issued Description
04091974-1 Attorney General's Opinion 04/09/1974 Nursery; Farm Products Exemption from License Tax on Peddlers
04-057 Attorney General's Opinion 07/21/2004 Federal government has exclusive jurisdiction over Interior and Exterior Posts of Fort Story. Neither Commonwealth nor any of its political subdivisions may impose property taxes on portion of military housing project to be built on leasehold interest or on Ground Lease interest located thereon. Leasehold interests are not subject to local taxation. Military Housing Privatization Initiative precludes local taxation of project's Ground Lease interests.
08231972 Attorney General's Opinion 08/23/1972 Liens; Life Estate
04221964 Attorney General's Opinion 04/22/1964 Motor Vehicle Registration; Municipal Issuance of License Plates
03061970-2 Attorney General's Opinion 03/06/1970 Fairfax County License Tax; Contractors
05221973 Attorney General's Opinion 05/22/1973 County Business License Taxes; Delinquent Returns
07211966 Attorney General's Opinion 07/21/1966 Motor Vehicle Registration
06071999 Attorney General's Opinion 06/07/1999 Watershed improvement district; Multiple water management districts
99-093 Attorney General's Opinion 05/12/2000 Specific types of local license taxes;Continuation of rate of local license tax
01061978 Attorney General's Opinion 01/06/1978 Rate Reduction for Large Transactions;Effective Date
02-113 Attorney General's Opinion 12/19/2002 Secrecy of information
02181975 Attorney General's Opinion 02/18/1975 Water Supplier
99-063 Attorney General's Opinion 11/22/1999 Secrecy of returns; Distress warrant
10121970 Attorney General's Opinion 10/12/1970 Public Service Water Corporation
01231975 Attorney General's Opinion 01/23/1975 Churches;Residences for Ministers
01171973 Attorney General's Opinion 01/17/1973 Coin-Operated Vending Machines;Local License Taxes Applicable
03121970 Attorney General's Opinion 03/12/1970 Automobile License Tags Withheld
09061984-1 Attorney General's Opinion 09/06/1984 Charge or Credit Against Estate
07051977 Attorney General's Opinion 07/05/1977 Penalties and Interest; Applicability to Purchaser
11071989 Attorney General's Opinion 11/07/1989 Religious or Charitable Exemption; Real Property Taxation
06081970 Attorney General's Opinion 06/08/1970 Assessment Ratio Change, Personal Property
10-082 Attorney General's Opinion 10/01/2010 Appropriations Act/Recently enacted federal legislation
11-068 Attorney General's Opinion 12/16/2011 Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services.
13-041 Attorney General's Opinion 08/02/2013 Planned Parenthood of Southeastern Virginia, Inc. is exempt from local real and personal property taxes by classification as a hospital conducted not for profit.
06081999 Attorney General's Opinion 06/08/1999 Broad authority to seize property for delinquent taxes does not extend to seizure of persons. Stopping automobile and detaining person at roadblock constitutes seizure of person. Within limitations imposed by Fourth Amendment, law-enforcement officers may set up roadblocks as exercise of their statutory authority to stop vehicles to inspect equipment or verify registration and licenses. No authority to detain person at roadblock to verify payment of personal property taxes or to detain person for being delinquent in payment of personal property taxes.