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Capital School Projects Fund (§ 22.1-175.5)
2016A The governing body of any locality which is awarded a grant pursuant to this chapter may authorize the local treasurer or fiscal officer, by ordinance or resolution, to create a separate escrow account upon the books of the locality, as described i . . .
Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices (§ 58.1-3661)
2016A Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation s . . .
Local restrictions and conditions; model ordinance (§ 58.1-3506.4)
2016Notwithstanding the provisions of subdivisions 1, 2, and 3 of § 58.1-3506.2, the governing body of a county, city or town may by ordinance specify lower income and financial worth figures. The governing body also may prescribe by ordinance for a ma . . .
Collection of delinquent local taxes or other charges by sheriff or person employed for purpose (§ 58.1-3934)
2016A The governing body may appoint or hire, with the approval of the treasurer and upon such terms as may be agreed upon, one or more attorneys to collect any local taxes or other charges which may have been delinquent for six months or more. Any attor . . .
Management, regulation and control of subdivisions in which there are common facilities or property owners' associations (§ 55-344)
2016A The covenants, deed restrictions, articles of incorporation, bylaws or other instruments for the management, regulation and control of subdivisions which include facilities or amenities for which the lot owners are assessed on a regular or special . . .
(Effective October 1, 2016) Gifts and bequests; exemption from taxation (§ 23.1-3228)
2016Gifts and bequests of money, securities, or other property to the Fund, and the interest or income from such gifts and bequests, are gifts to the Commonwealth, and the Fund is exempt from all state and local taxes. Unless otherwise restricted by the . . .
Local limitations as to number of pawnshops (§ 54.1-4002)
2016A In addition to all limitations and restrictions and notwithstanding any other relevant provisions of this chapter, the governing body of any county, city or town may reasonably limit by resolution or ordinance the number of pawnshops that may be op . . .
Payment of civil penalties; disposition; waiver (§ 58.1-2271)
2016Any civil penalty assessed pursuant to this chapter shall be payable to the Department, shall be in addition to any other penalty or tax that may be imposed as provided in this chapter, and shall be collectible by the Commissioner in the same manner . . .
Hearing; creation of district; conditions; notice (§ 15.2-4309)
2016A The local governing body, after receiving the report of the local planning commission and the advisory committee, shall hold a public hearing as provided by law, and after such public hearing, may by ordinance create the district or add land to an . . .
Withheld amounts credited to individual taxpayer; withholding statement to be filed with return (§ 58.1-480)
2016The amount deducted and withheld under this article during any calendar year from the wages of any individual shall be allowed to the recipient of the income as a credit against the tax imposed by this chapter for the taxable year beginning in such c . . .