Document # Document Type Date Issued Description
05121964 Attorney General's Opinion 05/12/1964 Basis of Tax
09-064 Attorney General's Opinion 10/20/2009 Divide proportionally a farm that is situated in a county and in a town within the county and enter the farm as two separate line items on the land books.
11041970 Attorney General's Opinion 11/04/1970 Textbooks
18-5 Tax Bulletins 09/21/2018 4th Quarter Interest Rates for 2018
10-003 Attorney General's Opinion 03/17/2010 City assesses real property on a twelve-month basis reassessed before the twelve-month period has expired.
05211970 Attorney General's Opinion 05/21/1970 Public Service Corporation
10-082 Attorney General's Opinion 10/01/2010 Appropriations Act/Recently enacted federal legislation
08-040 Attorney General's Opinion 08/26/2008 County treasurer is responsible for receiving any asset forfeiture funds which must be held and used only for law-enforcement purposes
10-053 Attorney General's Opinion 12/27/2010 Board of Supervisors enacted a meals tax ordinance with a rate of 1% after voters of that county gave their approval to a meals tax of 4%.
04091974-1 Attorney General's Opinion 04/09/1974 Nursery; Farm Products Exemption from License Tax on Peddlers
12131991 Attorney General's Opinion 12/13/1991 Privately Owned Subdivision Water System; Application of Local Tax
00-038 Attorney General's Opinion 07/12/2000 Correction and refund of local taxes; Authority of county
08101967 Attorney General's Opinion 08/10/1967 Local Licensing; Trailer Camps and Trailer Parks and the Parking of Trailers
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.
06041970-1 Attorney General's Opinion 06/04/1970 Institute of Marine Science
08021974 Attorney General's Opinion 08/02/1974 Deed of Trust; Foreign Corporation
02-062 Attorney General's Opinion 08/14/2002 Virginia Real Estate Cooperative Act
06011999 Attorney General's Opinion 06/01/1999 Public inspection of personal property book; Freedom of Information Act
10211988 Attorney General's Opinion 10/21/1988 Motor Vehicle Moved Between Jurisdictions; Nonprorated and Prorated Taxing Methods
08231972 Attorney General's Opinion 08/23/1972 Liens; Life Estate
05-028 Attorney General's Opinion 08/01/2005 Violation of uniformity of taxation provision of Constitution of Virginia for locality to impose progressive tax rate on residential real estate based upon assessed value.
05191995 Attorney General's Opinion 05/19/1995 Public service corporations
12061972 Attorney General's Opinion 12/06/1972 Used in Manufacture;Held for Sale
11141977 Attorney General's Opinion 11/14/1977 Religious Institutions
04-002 Attorney General's Opinion 03/30/2004 Religious and charitable matters; Cemeteries