Document # Document Type Date Issued Description
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.
99-092 Attorney General's Opinion 03/14/2000 Interest on overpayments
07071972 Attorney General's Opinion 07/07/1972 Occasional Sales; Sheriffs' Sales
04301974 Attorney General's Opinion 04/30/1974 County Motor Vehicle License Tax; School Buses Owned by Private Schools
10061998 Attorney General's Opinion 10/06/1998 Charitable, cultural, patriotic, historical, and benevolent organizations;Hospitals
11081973 Attorney General's Opinion 11/08/1973 Lessee of Tax-Exempt Entity
01-032 Attorney General's Opinion 03/23/2001 Virginia Aviation Board, limitations on the Board's authority
03171995 Attorney General's Opinion 03/17/1995 Generating and cogenerating equipment used for energy conservation; Constitutional provisions
06241975 Attorney General's Opinion 06/24/1975 Local Exemption From Realty Tax for Elderly;Mobile Homes
02-126 Attorney General's Opinion 12/10/2002 Meaning of 'religious association' for purpose of exempting property
05301972 Attorney General's Opinion 05/30/1972 Deeds of Trust; Supplemental Deed
11281984 Attorney General's Opinion 11/28/1984 Exemption; Previously Assessed Tax
10151975-2 Attorney General's Opinion 10/15/1975 Realty Transfer Tax; Transfer From "Straw Man' to Purchaser
09261973-1 Attorney General's Opinion 09/26/1973 Instrument Granting Additional Security for Debt
07141976 Attorney General's Opinion 07/14/1976 Bank Stock Tax;Municipal Power to Refund
99-057 Attorney General's Opinion 11/30/1999 Occasional sales; Charitable dinners; Local sales and use
99-074 Attorney General's Opinion 10/29/1999 Calculation of rollback taxes
03071990 Attorney General's Opinion 03/07/1990 Subscriber Line Charge or End User Charge subject to Local Utility Tax
01171977-1 Attorney General's Opinion 01/17/1977 Exemption or Tax Deferral on Property of Elderly Persons;Joint Ownership with Person Under Age 65
09121974 Attorney General's Opinion 09/12/1974 Basis of Tax; Consideration;Inclusion of Interest
05191966 Attorney General's Opinion 05/19/1966 Adoption of 1% Local Tax Prior to Effective Date of New Statewide Sales and Use Tax Act
06201995 Attorney General's Opinion 06/20/1995 Mutual fund and real estate investment trust assets
09081997 Attorney General's Opinion 09/08/1997 Tax of alcoholic and nonalcoholic beverages not served as part of meal.
Administration of local meals tax
01191990 Attorney General's Opinion 01/19/1990 Boat Docked In State; Imposition of Personal Property Taxes
99-015 Attorney General's Opinion 08/16/1999 Specific types of license taxes