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Taxation of certain leasehold interests; concessions (§ 58.1-3203)
2016All leasehold interests in real property which is exempt from assessment for taxation from the owner shall be assessed for local taxation to the lessee. If the remaining term of the lease is fifty years or more, or the lease permits the lessee to acq . . .
Clerks to deliver statement of responsibilities (§ 64.2-507)
2016The clerk of any court in which any person qualifies as executor or administrator of an estate shall deliver to such person, at the time of qualification, a statement in at least the following form: “As an executor or administrator of an estate . . .
Obstructions or encroachments (§ 15.2-2009)
2016A locality may prevent any unlawful obstruction of or encroachment over, under or in any street, highway, road, alley, bridge, viaduct, subway, underpass or other public right-of-way or place; may provide penalties for maintaining any such unlawful o . . .
Counties, cities and towns may impose local license taxes and fees; limitation of authority (§ 58.1-3703)
2016A The governing body of any county, city or town may charge a fee for issuing a license in an amount not to exceed $ 100 for any locality with a population greater than 50,000, $ 50 for any locality with a population of 25,000 but no more than 50,000 . . .
Transfer or assignment of license (§ 62.1-96)
2016No voluntary transfer or assignment of any license granted under this chapter shall be made to any transferee or assignee unless he be financially able to carry out the project or development, nor shall any such voluntary transfer or assignment be va . . .
Definition of merchants' capital (§ 58.1-3510)
2016A Merchants’ capital is defined as follows: Inventory of stock on hand; daily rental vehicles as defined in § 58.1-1735; and all other taxable personal property of any kind whatsoever, except money on hand and on deposit and except tangible pe . . .
Prohibition against stamping or sale or import of cigarettes not in the Directory (§ 3.2-4207)
2016A It shall be unlawful for any person (i) to affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the Directory, or (ii) to sell, offer or possess for sale in the Commonwealth, . . .
Assistance of state agencies (§ 15.2-3908)
2016The special court may, in its discretion, direct any appropriate state agency, in addition to the Commission on Local Government, to gather and present evidence, including statistical data and exhibits, for the court, subject to the usual rules of ev . . .
Other provisions of this chapter not affected by this article; insurance companies going out of business (§ 58.1-2529)
2016Nothing in this article shall be construed as affecting other provisions of this chapter except to the extent required to give this article full effect. If an insurance company goes out of business or ceases to be an insurance company in this Commonw . . .
Waiver of time limitation on assessment of taxes (§ 58.1-2299.17)
2016If, before the expiration of the time prescribed for assessment of any tax levied pursuant to this chapter and assessable by the Department, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax m . . .