December 2004 Opinions |
||
| Opinion # | Requestor | Summary |
| 04-038 | The Honorable H. Morgan Griffith Majority Leader, House of Delegates |
Telephone calls made by foundation to general public for sole purpose of requesting donations of used clothing, or other items such as household goods, for subsequent sale by foundation to public to raise funds for foundation are not ‘telephone solicitation call[s]’ as defined by Act. |
| 04-055 | The Honorable Ronald S. Hallman City Attorney for the City of Chesapeake |
If landowner has recorded perpetual easement held by locality devoted to open-space use, locality has no discretion and must grant open-space tax assessment to parcel so encumbered. If landowner proffers agreement not to change use of land, locality has discretion to accept, reject, or negotiate modification of agreement with landowner. Wetlands mitigation banks not otherwise wholly exempt from local real estate taxation must be assessed in same manner as similarly situated and classified property. Local tax assessor may require owners of wetlands mitigation banks to furnish certified statements of income and expenses attributable to such property. |
| 04-078 | Mr. Larry W. Davis Attorney for Albemarle County |
Lots, which are not ‘subdivision’ per ordinance, created after July 1, 1983, by recorded plat subject to ordinance may be aggregated to meet land-use taxation minimum acreage requirements. Local taxing official must assess back taxes and rollback taxes for 3 preceding tax years; may correct property valuation error subject to rollback taxes within 3 years of such assessment. |
| 04-080 | Mr. Roger D. Brooks Attorney for Town of Independence |
Virginia Water and Waste Authorities Act authorizes town of Independence to create Virginia water authority in conjunction with Grayson County, Virginia, town of Sparta, North Carolina, and Alleghany County, North Carolina. |