City of Colonial Heights, VA
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2023-12-12
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The Code
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Part II: General Legislation
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Chapter 258 Taxation
- Ch CHA Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 8 Attorney, Commonwealth's
- Ch 13 Boards, Commissions and Authorities
- Ch 18 Defense and Indemnification
- Ch 23 Elections
- Ch 27 Emergency Services
- Ch 30 Finance
- Ch 32 Fire and Ems Department
- Ch 39 Libraries
- Ch 51 Personnel Policies and Grievance Procedure
- Ch 54 Police Department
- Ch 59 Public Safety Program
- Ch 63 Purchasing
- Ch 69 Retirement and Employee Benefits
- Ch 73 City Seal, Colors and Flower
- Part II: General Legislation
- Ch 91 Alarm Systems
- Ch 96 Ambulance Service
- Ch 98 Animals
- Ch 101 Bicycles
- Ch 104 (R E S E R V E D)
- Ch 109 Building Construction
- Ch 111 Buildings, Numbering of
- Ch 112 Buildings, Spot Blight Abatement
- Ch 113 (Reserved)
- Ch 114 Checks, Fraudulent
- Ch 116 Curfew
- Ch 121 Drainage
- Ch 128 Fire Prevention
- Ch 129 Damage to or Defacement of Public or Private Property
- Ch 131 (Reserved)
- Ch 153 Health and Sanitation
- Ch 172 Junkyards
- Ch 186 (R E S E R V E D)
- Ch 187 Licenses
- Ch 192 (R E S E R V E D)
- Ch 193 Massage Clinics
- Ch 213 Parades and Demonstrations
- Ch 215 Parks and Recreation
- Ch 218 Peace and Good Order
- Ch 221 Peddling and Soliciting
- Ch 226 Precious Metals and Gems
- Ch 229 Property, Religious
- Ch 238 Sewers and Sewage Disposal
- Ch 241 Erosion and Sediment Control
- Ch 244 Solid Waste
- Ch 245 Stormwater Management
- Ch 247 Streets and Sidewalks
- Ch 250 Subdivision of Land
- Ch 258 Taxation
- Ch 258 Art I Verification of Assessments or Taxes
- § 258-1 Subpoenas for verifying assessments or taxes.
- § 258-1.1 Administrative fee.
- Ch 258 Art II Assessment and Taxation of Real Estate
- § 258-2 Biennial assessment and reassessment.
- § 258-2.1 Appointment, classification and dismissal of City Assessor.
- § 258-3 Duties of City Assessor.
- § 258-4 Notice of changes in assessment.
- § 258-5 Board of Equalization.
- § 258-6 Annual extension of assessments; assessment of taxes.
- § 258-7 Real estate tax year.
- § 258-8 Annual tax levy.
- § 258-9 Applicability of levy to real estate of public service corporations.
- § 258-10 Payment of taxes in semiannual installments.
- § 258-11 Semiannual tax statements.
- § 258-12 Publication of notice of real estate taxes.
- § 258-13 Penalties and interest; collection of delinquent bills.
- § 258-14 Payment of all installments at one time.
- § 258-15 Powers and duties of Director of Finance; applicability of state law.
- § 258-16 Elderly citizens and disabled persons exemption.
- § 258-16.01 Exemption from taxes on property of disabled veterans.
- § 258-16.02 Real estate tax exemption for certain surviving spouses.
- § 258-16.03 Assessment of new buildings substantially completed.
- § 258-16.04 Real property tax exemption for surviving spouses of certain emergency services providers.
- Ch 258 Art IIA Partial Real Estate Tax Exemption for Certain Substantially Rehabilitated, Renovated or Replaced Commercial Structures
- § 258-16.1 Definitions.
- § 258-16.2 Partial exemption from taxation for certain rehabilitated, renovated, or replaced commercial structures.
- § 258-16.3 Application procedure and processing fee.
- § 258-16.4 Inspections; notification to Assessor.
- § 258-16.5 Commencement of exemption; land books.
- § 258-16.6 Miscellaneous.
- § 258-16.7 (Reserved)
- Ch 258 Art IIB Payments in Lieu of Real Property Taxation
- § 258-16.8 Service charge on certain tax exempt real property--generally.
- § 258-16.9 Same--valuation of property; calculation of service charge.
- § 258-16.10 Same--exceptions from service charge.
- Ch 258 Art IIC Partial Exemption of Rehabilitated Residential Structures From Real Estate Taxation
- § 258-16.11 Definitions.
- § 258-16.12 Partial exemption provided for certain rehabilitated, renovated, or replacement residential real estate.
- § 258-16.13 Application for partial exemption of rehabilitated residential real estate.
- § 258-16.14 Amount of tax exemption.
- § 258-16.15 Partial exemption runs with real estate; forfeiture of exemption.
- § 258-16.16 Demolition of certain structures; rehabilitation of structures shall comply with Chapter 286; improvements on vacant land not qualified.
- § 258-16.17 A credit for qualified property; application forms; rules and regulations.
- Ch 258 Art III Tangible Personal Property
- § 258-17 Tax year.
- § 258-18 Taxpayers to file returns.
- § 258-19 Annual tax levy.
- § 258-20 Applicability of levy to tangible personal property of public service corporations.
- § 258-21 Vehicles used as manufactured homes or offices.
- § 258-22 Machinery and tools used in manufacturing, mining and processing.
- § 258-23 Vehicles used by volunteer emergency rescue squad and fire department personnel.
- § 258-23.1 Vehicles used by auxiliary police personnel.
- § 258-23.2 Motor Vehicles which are specifically equipped to provide transportation for physically handicapped individuals.
- § 258-24 Exemptions.
- § 258-25 Payment in semiannual installments.
- § 258-26 Penalties and interest for late payment.
- § 258-27 Payment of all installments at one time.
- Ch 258 Art IV Bank Franchise Tax
- § 258-28 Bank franchise tax applicability; amount penalty.
- Ch 258 Art V Purchasers of Certain Local Telephone Services
- § 258-29 Findings.
- § 258-30 Definitions.
- § 258-31 Tax imposed; amount.
- § 258-32 Amount of tax for enhanced emergency telephone service.
- § 258-33 Collection and remittance by seller.
- § 258-34 Exemptions.
- § 258-35 Purchase of bottled water.
- § 258-36 Coin-operated telephones.
- § 258-37 Records of seller; inspection.
- § 258-38 Collection by Director of Finance.
- § 258-39 Computation on aggregate amount of purchases during periods covered by periodical bills.
- Ch 258 Art VA Electric and Natural Gas Consumers Tax
- § 258-39.1 Definitions.
- § 258-39.2 Electric utility consumer tax.
- § 258-39.3 Local natural gas utility consumer tax.
- § 258-39.4 Violations and penalties.
- Ch 258 Art VI Miscellaneous Taxes
- § 258-40 Retail sales tax.
- § 258-41 City recordation tax; amount; applicability.
- § 258-42 Collection of recordation tax.
- Ch 258 Art VIA Tax on Purchased Meals
- § 258-42.1 Definitions.
- § 258-42.2 Levy.
- § 258-42.3 Collection of tax by seller.
- § 258-42.4 Exemptions; limits on application.
- § 258-42.5 Gratuities and service charges.
- § 258-42.6 Report of taxes collected; remittance; preservation of records.
- § 258-42.7 Penalty and interest for nonremittance.
- § 258-42.8 Failure to collect and remit tax; proceeding by Commissioner.
- § 258-42.9 Taxes due upon cessation of business.
- § 258-42.10 Duties of the Commissioner and Director of Finance.
- § 258-42.11 Penalty for violation of Article.
- Ch 258 Art VII (Reserved)
- § 258-43 through § 258-51. (Reserved)
- Ch 258 Art VIII Transient Lodging Tax
- § 258-52 Definitions.
- § 258-53 Tax imposed; amount.
- § 258-54 Collection from transients; payment.
- § 258-55 Report of collection and remittance of tax.
- § 258-56 Penalty and interest for nonremittance.
- § 258-57 Failure to collect tax; proceedings by Commissioner.
- § 258-58 Going out of business; tax due immediately.
- § 258-59 Records to be kept; inspection by Commissioner.
- § 258-60 Violations and penalties.
- Ch 258 Art IX Cigarette Tax
- § 258-61 Definitions.
- § 258-62 Amount of tax; exemption; other taxes.
- § 258-63 Methods of collection; reports.
- § 258-64 Preparation and sale of stamps generally; discount.
- § 258-65 Notice by retailers.
- § 258-66 Display of stamps; seizure.
- § 258-67 Design of stamps.
- § 258-68 Refunds.
- § 258-69 Policies and regulations; delegation of duties.
- § 258-70 Violation of article; penalties.
- Ch 262 Trees
- Ch 273 Vehicles and Traffic
- Ch 277 Water
- Ch 280 Weapons
- Ch 286 Zoning
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of
the City of Colonial Heights 4-8-1975 as Ch. 10, Sec. 10-12 and Arts.
II through VII, of the 1975 Code. Amendments noted where applicable.][1]
CHARTER REFERENCES
Budget — See Ch. 6.
Borrowing — See Ch. 7.
Financial administration — See Ch. 8.
Day to file rules and regulations — See
Sec. 20.5.
[1]
Editor's Note: For statutory provisions relating
to taxation generally, see Code of Virginia, Title 58.1.
