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Branch banks (§ 58.1-1211)
2016If any bank has offices located in two or more political subdivisions, which includes cities, towns and counties, the tax which may be imposed by any subdivision under §§ 58.1-1208, 58.1-1209 or § 58.1-1210 shall be imposed upon only such proporti . . .
Charge for sale of publications (§ 58.1-215)
2016The Tax Commissioner is authorized to impose a charge for the sale of reprints of this title, or portions thereof, for copies of rules and regulations promulgated by the Tax Commissioner and for other publications of the Department. Receipts from suc . . .
Proceeding by political subdivision to establish validity; procedure; parties defendant (§ 15.2-2651)
2016The governing body of any locality or other political subdivision, agency or instrumentality of the Commonwealth or of any locality proposing to issue bonds may bring at any time a proceeding in any court of the county or city having general jurisdic . . .
Definitions (§ 18.2-340.16)
2016As used in this article, unless the context requires a different meaning: “Organization” means any one of the following: “Pari-mutuel play” means an integrated network operated by a licensee of the Department comprised of . . .
Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings (§ 58.1-3222)
2016The governing body of any county or city may provide for the abatement of levies on buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous happening beyond the control of the owner. In any county or city wherein assessments are m . . .
Discount for early payment of taxes (§ 15.2-1201.2)
2016Counties may by ordinance establish a discount for the early payment of any tax or assessment imposed by the county. For purposes of this section, “early payment” may include payment of real property taxes in full on or before the due dat . . .
Supplemental funds (§ 3.2-6535)
2016Localities may supplement the dog and cat license tax fund with other funds as they consider appropriate. Localities shall supplement the dog and cat license tax fund to the extent necessary to provide for the salary and expenses of the animal contro . . .
Definitions (§ 2.2-4701)
2016As used in this chapter, unless the context requires a different meaning:”Bonds” means bonds or other obligations issued by the Commonwealth, by counties, cities and towns, and by their agencies, institutions, and authorities or by any co . . .
Power to summon taxpayers and other persons; penalty (§ 58.1-3128)
2016A The treasurer may, for the purpose of collecting all taxes due, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all taxpayers and to produce document . . .
Estimates to be prepared for legislation affecting local government expenditures and revenues (§ 30-19.03)
2016Whenever any legislative bill requiring a net additional expenditure by any county, city, or town, or whenever any legislative bill requiring a net reduction of revenues by any county, city, or town, is filed during any session of the General Assembl . . .