Document # Public Document # Document Type Date Issued Description
02281977 Attorney General's Opinion 02/28/1977 Installment Payment of Taxes;Penalties and Interest;Waiver
10181967 Attorney General's Opinion 10/18/1967 Charitable Exemption;Residence of Ordained Minister
99-117 Attorney General's Opinion 01/04/2002 Taxability of real estate owned by charitable, religious or educational entities
10161967 Attorney General's Opinion 10/16/1967 Rental Car.
04071995 Attorney General's Opinion 04/07/1995 Manufactured homes; Reassessment
10091991 Attorney General's Opinion 10/09/1991 Refund of Real Estate Taxes Paid from Escrow by Mortgage Lender
07191996 Attorney General's Opinion 07/19/1996 Deeds of trust or mortgages; Refinancing of existing debt with same lender
12221970 Attorney General's Opinion 12/22/1970 Basis for Supplemental Lease
06091970 Attorney General's Opinion 06/09/1970 Change of Name Petitions;Cross Claims
11201972 Attorney General's Opinion 11/20/1972 Income Tax Return
08181976 Attorney General's Opinion 08/18/1976 Assignment of Deed of Trust; Small Business Administration as Grantee
08181976-2 Attorney General's Opinion 08/18/1976 Municipal Land;Leasehold of Private Operators;Taxability
02-126 Attorney General's Opinion 12/10/2002 Meaning of 'religious association' for purpose of exempting property
02141992 Attorney General's Opinion 02/14/1992 Application of Local Real Estate Tax to Charitable Organization
01031997 Attorney General's Opinion 01/03/1997 Virginia Coalfield Economic Development Authority
01061978 Attorney General's Opinion 01/06/1978 Rate Reduction for Large Transactions;Effective Date
09261973 Attorney General's Opinion 09/26/1973 Local Power to Tax; Deeds and Deeds of Trust
12011997 Attorney General's Opinion 12/01/1997 Limitations on rate of license taxes; Wholesale merchants; Situs of purchases
06061974 Attorney General's Opinion 06/06/1974 Gravel Mining;Manufacturing;Taxability
08131974 Attorney General's Opinion 08/13/1974 Nonprofit Association of Educators;Charitable Organization
04041996 Attorney General's Opinion 04/04/1996 Virginia nonstock corporation is not required to obtain circuit court approval to convey property held by it as hierarchical body, as opposed to property held for benefit of local church congregation.
05-027 Attorney General's Opinion 08/19/2005 Authority for locality to impose greater threshold amount of gross receipts for purposes of BPOL tax than statutory minimum; locality may create subclassification of BPOL business classification and apply different threshold of gross receipts, provided threshold is greater than applicable statutory threshold and reasonable municipal policy exists to justify classifications.
06161975 Attorney General's Opinion 06/16/1975 Severance; Municipal License Tax; Applicability of Rate Freeze
12161966 Attorney General's Opinion 12/16/1966 County Imposition of Admissions Tax
09221997 Attorney General's Opinion 09/22/1997 Exemptions;Carriers certified as public service corporations