Opinion Number
06221965
Tax Type
Property Tax
Description
Installment Payments
Topic
Collection of Tax
Date Issued
06-22-1965

  • This is in reply to your letter of June 21, in which you state that the Board of Supervisors of Henrico County is desirous of adopting an ordinance under the provisions of § 58-847 of the Code of Virginia providing for the collection of county taxes on real estate in June and December of 1966. You present the following questions:

    "1. as to whether or not the authority conferred on cities and towns by § 58-847 is general law so that the County of Henrico would have this authority by virtue of the provisions of § 15.1-522 of the Code?
  • "2. Whether or not the Legislature by addition of the amendments of 1954 would exclude this section from the application of § 15.1-522?'
In our opinion, § 58-847 of the Code is general law authorizing any city or town in this State to provide by ordinance for the collection of city or town taxes or levies on property in installments at such time and with such penalties for nonpayment in time as may be fixed by ordinance. The amendment added by Chapter 253 of the Acts of Assembly (1934) does not, in my opinion, affect the general powers granted to cities and towns.§15.1-522 of the Code vests in the board of supervisors of any county adjoining and abutting any city, within or without this State, having a population of one hundred and twenty-five thousand or more, with the same powers and authority as the councils of cities and towns by virtue of the Constitution of the State of Virginia or the Acts of the General Assembly passed in pursuance thereof.

In the recent case of Board of Supervisors of Henrico County v. A. C. Corbett, Director, etc., the Supreme Court of Appeals of Virginia held that § 15.1-522 of the Code is a valid exercise of the power of the General Assembly to classify counties and to confer upon them the same power as it has conferred generally upon cities and towns and that the phrase "as the councils of cities and towns' means all such powers as are granted by general law to all the councils of all the cities and towns.

The population of the City of Richmond, according to the 1960 Federal census, is in excess of one hundred twenty-five thousand.

In light of the foregoing opinion of the Supreme Court of Appeals of Virginia, I am of the opinion that the Board of Supervisors of Henrico County has the power to provide for the collection of county taxes on real estate in installments coming due at such time as the board of supervisors may determine.

Therefore, your question No. 1 is answered in the affirmative, and your question No. 2 is answered in the negative.



Attorney General's Opinion

Last Updated 08/25/2014 16:42