Document # Public Document # Document Type Date Issued Description
08-045 Attorney General's Opinion 08/05/2008 Real property must be removed from the land use program and roll-back taxes assessed when such property is rezoned to a more intensive use
05221973 Attorney General's Opinion 05/22/1973 County Business License Taxes; Delinquent Returns
02181976 Attorney General's Opinion 02/18/1976 Special Use Assessment;Acreage and Use Requirements;Roll-Back Taxes
04221970 Attorney General's Opinion 04/22/1970 Industrial Development Authority
01-032 Attorney General's Opinion 03/23/2001 Virginia Aviation Board, limitations on the Board's authority
02071992 Attorney General's Opinion 02/07/1992 Credits to Owners of Rental Housing Units for Elderly or Disabled; Fair Housing Laws
12141973 Attorney General's Opinion 12/14/1973 Religious Camp
11301970 Attorney General's Opinion 11/30/1970 Admissions Taxes
09081983 Attorney General's Opinion 09/08/1983 Tangible Personal Property Classified for Local Taxation;Computer Software
07211966 Attorney General's Opinion 07/21/1966 Motor Vehicle Registration
03191973-1 Attorney General's Opinion 03/19/1973 County Contractor License Tax; Basis of Tax;Acceptance of Contracts;Receipts From Contracts
02-114 Attorney General's Opinion 12/12/2002 Statutory and regulatory definitions of 'definite place of business' for purposes of administering BPOL tax
06101964 Attorney General's Opinion 06/10/1964 Value of property
02011971 Attorney General's Opinion 02/01/1971 Partial Payment Not Allowed
02111975 Attorney General's Opinion 02/11/1975 Situs for Local License Taxation
01051978 Attorney General's Opinion 01/05/1978 Nonprofit Cooperatives
04111995 Attorney General's Opinion 04/11/1995 Milk and juice production
06081970 Attorney General's Opinion 06/08/1970 Assessment Ratio Change, Personal Property
09-042 Attorney General's Opinion 08/27/2009 A boat pier may be assessed and taxed separately from the adjoining land of a private landowner.
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.
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.
10-071 Attorney General's Opinion 08/23/2010 Infrequent use of a "farm building or structure" to host a concert, dance or other social gathering does not constitute a change in occupancy classification.
10-042 Attorney General's Opinion 12/17/2010 Commissioner of the Revenue's duties with respect to the assessment of real estate to a city real estate assessor transfers to the assessor the Commissioner's responsibility under § 58.1-3984(8) of the Code of Virginia.
11-019 Attorney General's Opinion 03/18/2011 Commonwealth's Attorney is not required under the plain language of § 58.1-3003 to appeal an adverse decision from a circuit court.
11-061 Attorney General's Opinion 07/15/2011 Veterans Services; Property Tax Exemptions: Spousal rights of survivorship.