1,305 results found.

• Limitation on gross receipts (§ 58.1-3732.2)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 37 License Taxes

  Gross receipts of real estate brokers for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include amounts received by any broker that arise from real estate sales transactions to the extent that such amounts are p . . .

• Certain loans secured by a subordinate deed of trust or mortgage (§ 6.2-327)

  2016

  • 6.2 Financial Institutions And Services
  • I General Provisions
  • 3 Interest And Usury
  • 4 Loans Exempt From Limit On Contract Rate Of Interest.

  A As used in this section:”Exempt subordinate mortgage lender” means (i) a bank, savings institution, industrial loan association, or credit union or (ii) a seller in a real estate sales transaction who takes a subordinate mortgage or dee . . .

• Definitions (§ 43-1)

  2016

  • 43 Mechanics' And Certain Other Liens
  • 1 Mechanics' And Materialmen's Liens

  As used in this chapter, the term “general contractor” includes contractors, laborers, mechanics, and persons furnishing materials, who contract directly with the owner, and the term “subcontractor” includes all such contracto . . .

• Classification of land and improvements for tax purposes (§ 58.1-3221.1)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 32 Real Property Tax
  • 3 Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications

  A In the Cities of Fairfax, Poquoson, and Roanoke improvements to real property are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property. B The governing body of the City of F . . .

• Property improperly placed on delinquent land books (§ 58.1-3971)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 39 Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes
  • 4 Bill In Equity For Sale Of Delinquent Tax Lands

  A The attorney shall periodically report to the governing body employing him every parcel of real estate which he ascertains to be improperly placed on the delinquent land books and the governing body, upon satisfying itself of the correctness of the . . .

• Definitions (§ 2.2-2337)

  2016

  • 2.2 Administration Of Government
  • I Organization Of State Government
  • D State Authorities, Boards, Commissions, Councils, Foundations And Other Collegial Bodies
  • 22 Authorities
  • 10 Fort Monroe Authority Act.

  As used in this article, unless the context requires a different meaning:”Area of Operation” means an area coextensive with the territorial boundaries of the land acquired or to be acquired from the federal government by the Authority or . . .

• (Effective until July 1, 2018) Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003 (§ 58.1-3651)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 36 Tax Exempt Property
  • 4.1 Property Exempted By Local Classification Or Designation On Or After January 1, 2003

  A Pursuant to subsection 6 (a) (6) of Article X of the Constitution of Virginia, on and after January 1, 2003, any county, city, or town may by designation or classification exempt from real or personal property taxes, or both, by ordinance adopted b . . .

• Tax exemptions (§ 38.2-1712)

  2016

  • 38.2 Insurance
  • 17 Virginia Life, Accident And Sickness Insurance Guaranty Association
  • 1 Establishment And Operation Of The Association

  The Association shall be exempt from the payment of all fees and all taxes levied by the Commonwealth or any of its subdivisions, except taxes levied on real and personal property. . . .

• Authority of locality to be appointed to act as a receiver to repair derelict and blighted buildings in certain limited circumstances (§ 15.2-907.2)

  2016

  • 15.2 Counties, Cities And Towns
  • II Powers Of Local Government
  • 9 General Powers Of Local Governments
  • 1 Public Health And Safety; Nuisances

  A Any locality that has adopted an ordinance pursuant to § 15.2-907.1 may petition the circuit court for the appointment of the locality to act as a receiver to repair real property that contains residential dwelling units only in accordance with al . . .

• Property held, etc., by ecclesiastical officers (§ 57-16)

  2016

  • 57 Religious And Charitable Matters; Cemeteries
  • 2 Church Property; Benevolent Associations And Objects
  • 2 Property Held For Religious Purposes

  A Whenever the laws, rules or ecclesiastic polity of any church or religious sect, society or denomination commits to its duly elected or appointed bishop, minister or other ecclesiastical officer, authority to administer its affairs, such duly elect . . .

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