Appomattox County, VA
 
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of Appomattox County as indicated in article histories. Amendments noted where applicable.]
STATE LAW REFERENCES
Authority of County to impose recordation tax — See Code of Virginia, §§ 58.1-814 and 58.1-3800 et seq.
State recordation tax — See Code of Virginia, § 58.1-800 et seq.
Authority of County to impose tax on wills and administrations — See Code of Virginia, §§ 58.1-1718 and 58.1-3805 et seq.
State tax on wills and administrations — See Code of Virginia, § 58.1-1711 et seq.
Assessment for law library — See Code of Virginia, § 42.1-70.
Article I Personal Property Exemption

§ 3.7-1 Certain household goods exempted.

§ 3.7-2 Certain farm animals and implements exempted.

Article II Retail Sales Tax

§ 3.7-3 Tax imposed; statutory guidelines.

§ 3.7-4 Administration and collection.

Article III Recordation Tax

§ 3.7-5 Tax imposed.

§ 3.7-6 Payment to Treasurer.

§ 3.7-7 Compensation of Clerk.

Article IV Probate of Wills; Grants of Administration

§ 3.7-8 Tax imposed.

§ 3.7-9 Collection; payment to Treasurer; compensation of Clerk.

Article V Exemption for Elderly and Disabled Persons

§ 3.7-10 Purpose.

§ 3.7-11 Definitions.

§ 3.7-12 Exemption on certain real estate.

§ 3.7-13 Grant of exemption; calculation of amount; change in financial situation.

§ 3.7-14 Violations and penalties.

Article VI Bank Franchise Tax

§ 3.7-15 Definitions.

§ 3.7-16 Tax imposed; apportionment for branches.

§ 3.7-17 Filing of return; disposition; payment.

§ 3.7-18 Violations and penalties.

Article VII Utility Tax

§ 3.7-19 Tax imposed.

§ 3.7-20 When effective.

§ 3.7-21 Exemptions.

§ 3.7-22 Definitions.

§ 3.7-23 Violations and penalties.

Article VIII Refund of Local Taxes

§ 3.7-24 Refund of taxes erroneously paid; time limit.

Article IX Assessment for Law Library

§ 3.7-25 Assessment on actions filed in Circuit Court.

§ 3.7-26 Assessment on actions filed in General District Court.

§ 3.7-27 Collection and disbursement.

Article X Assessment for Courthouse and Jail

§ 3.7-28 Assessment imposed.

§ 3.7-29 Collection and disbursement.

Article XI Semiannual Collection of Real Estate Taxes

§ 3.7-30 Legislative authority.

§ 3.7-31 Payment dates; penalty on unpaid taxes; interest.

§ 3.7-32 Effective date.

Article XII Assessment for Processing Persons Admitted to Jail

§ 3.7-33 Processing fee established.

§ 3.7-34 Effective date.

Article XIII Assessment of New Buildings

§ 3.7-35 Assessment authorized.

§ 3.7-36 Computation of tax

§ 3.7-37 Deadline extended.

Article XIV Personal Property Tax Relief

§ 3.7-38 Purpose; definitions; relation to other ordinances.

§ 3.7-39 Method of computing and reflecting tax relief.

§ 3.7-40 Allocation of relief among taxpayers.

§ 3.7-41 Transitional provision.

Article XV Assessment for Courthouse Security Personnel

§ 3.7-42 Fee imposed.

§ 3.7-43 Collection and disbursement.

§ 3.7-44 Authority.

§ 3.7-45 Effective date.

Article XVI Assessment of Real Estate Devoted to Agriculture and Horticulture

§ 3.7-46 Findings of fact.

§ 3.7-47 Application for classification and assessment generally.

§ 3.7-48 Revalidation of previously approved applications.

§ 3.7-49 Determinations by Commissioner of the Revenue.

§ 3.7-50 Land book entries; tax to be extended from use value.

§ 3.7-51 Roll-back tax when use changes to nonqualifying use.

§ 3.7-52 Misstatements in application.

§ 3.7-53 Applicability of general tax law.

Article XVII List of Heirs or Affidavit

§ 3.7-54 Recordation fee imposed.

Article XVIII Transient Occupancy Tax

§ 3.7-55 Definitions.

§ 3.7-56 Tax imposed.

§ 3.7-57 Collection.

§ 3.7-58 Reporting; payment.

§ 3.7-59 Late payment penalty and interest.

§ 3.7-60 Failure to collect taxes or make reports.

§ 3.7-61 Records.

§ 3.7-62 Violations and penalties.