Warren County, VA
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2023-07-25
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Part II, General Legislation
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Chapter 160 Taxation
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Administrator
- Ch 6 Airport Commission
- Ch 10 Civil Actions
- Ch 12 Criminal and Traffic Cases
- Ch 16 Elections
- Ch 18 Fire and Rescue Services
- Ch 23 Industrial Development Authority
- Ch 27 Magisterial Districts
- Ch 30 Officers and Employees
- Ch 36 Planning Commission
- Ch 38 Procurement
- Ch 38A Procurement Policy
- Ch 39 Public-Private Partnerships
- Ch 40 Property, Unclaimed
- Ch 45 Records and Documents
- Ch 50 Safety Program
- Ch 53 Sheriff's Department
- Ch 54 Social Services
- Ch 56 Supervisors, Board of
- Part II, General Legislation
- Ch 63 Amusements
- Ch 66 Animals
- Ch 72 Bridges and Dams
- Ch 76 Building Construction
- Ch 79 Building Maintenance
- Ch 80 Buildings, Numbering of
- Ch 81 Conservation Easement Program
- Ch 82 Construction, New
- Ch 84 Curfew
- Ch 88 Enterprise Zones
- Ch 90 Fees
- Ch 92 Burning, Outdoor
- Ch 93 Fire Protection and Prevention
- Ch 96 Fireworks
- Ch 102 Garbage, Rubbish and Refuse
- Ch 104 Grass, Weeds and Foreign Growth
- Ch 107 Health Clubs
- Ch 110 Hunting
- Ch 117 Licensing
- Ch 123 Noise
- Ch 125 Nuisances
- Ch 128 Offenses
- Ch 130 Payment of Municipal Taxes and Fees
- Ch 133 Peddling and Soliciting
- Ch 137 Precious Metals and Gems
- Ch 142 Roads
- Ch 150 Soil Erosion and Sedimentation Control
- Ch 155 Subdivision of Land
- Ch 160 Taxation
- Ch 160 Art I General Exemptions
- § 160-1 Exemption of household goods and personal effects.
- § 160-2 Exemption of farm animals, feed and equipment.
- § 160-2.1 Separate classification of certain tangible personal property for local taxation.
- § 160-2.2 Exemption of certified pollution control equipment and facilities.
- § 160-2.3 Exemption of certified recycling equipment and facilities.
- § 160-2.4 Exemption from taxation of real and personal property of certain nonprofit organizations.
- Ch 160 Art II Sales Tax
- § 160-3 Imposition.
- § 160-4 Administration and collection.
- § 160-5 Exemption of certain domestic heating fuels.
- Ch 160 Art III Use Tax
- § 160-6 Imposition.
- Ch 160 Art IV Recordation Tax
- § 160-7 Imposition; disposition.
- Ch 160 Art V Probate Tax
- § 160-8 Imposition.
- § 160-9 Compensation allowed County Clerk for services.
- § 160-9.1 Assessment of fee for recordation of list of heirs.
- Ch 160 Art VI Exemption for Elderly or Disabled
- § 160-10 Definitions.
- § 160-11 Grant of exemption.
- § 160-12 Administration.
- § 160-13 (Reserved)
- § 160-14 Conditions for grant of exemption.
- § 160-15 Filing of claims.
- § 160-16 Grandfathering of persons qualifying for exemption.
- § 160-17 Calculation of amount of exemption.
- § 160-18 Changes in status.
- Ch 160 Art VII Special Assessments for Agricultural, Horticultural, Forest or Open Space Uses
- § 160-19 Findings.
- § 160-20 Application and recertification.
- § 160-21 Determination of eligibility and value.
- § 160-22 Recording of use value.
- § 160-23 Imposition of roll-back tax and interest.
- § 160-24 Liability for roll-back tax.
- § 160-25 Applicability of state law.
- Ch 160 Art VIII Delinquent Taxes
- § 160-26 Due date; interest; collection fee.
- Ch 160 Art IX Collection of Taxes and Charges for Sanitary Districts
- § 160-27 Procedure.
- § 160-28 Exception for Skyland Estates.
- Ch 160 Art X Tax on Telephone Service
- § 160-29 Definitions.
- § 160-30 Imposition; amount.
- § 160-31 Determination of monthly bills.
- § 160-32 Duties of seller.
- § 160-33 Compensation to seller for expenses.
- § 160-34 Collection of taxes from seller.
- § 160-35 Exemptions and exceptions.
- § 160-36 Violations and penalties.
- Ch 160 Art XI Emergency Telephone Service Tax
- § 160-37 Levy; rate; applicability.
- § 160-38 Definitions.
- § 160-39 Collection and payment; records; compensation of seller.
- § 160-40 Deposit and disbursement by Treasurer.
- § 160-41 Excluded areas.
- § 160-42 Violations and penalties.
- Ch 160 Art XII Payment of Interest on Refunds of Taxes and Fees
- § 160-43 Payment of interest authorized; conditions.
- § 160-44 Amount of interest to be paid.
- § 160-45 Duration of accrual; payment.
- Ch 160 Art XIII Proration of Personal Property Taxes on Vehicles and Property Taxes on Manufactured Homes
- § 160-46 Tax on vehicles levied and prorated on monthly basis.
- § 160-47 Relief or refund for vehicles.
- § 160-48 Relief, refund or credit on sale for vehicles.
- § 160-48.1 Property tax on manufactured homes levied and prorated quarterly.
- § 160-48.2 Relief or refund for manufactured homes.
- § 160-48.3 Relief, refund or credit on sale for manufactured homes.
- § 160-49 Time limitation for refund; minimum refund.
- § 160-50 Conditions for certain tax credits.
- § 160-51 Exemption of property for which tax has been paid to another jurisdiction.
- § 160-52 Filing of returns.
- § 160-53 Billing for less than full year.
- § 160-54 Due date of taxes.
- § 160-55 Time limit for applications.
- Ch 160 Art XIV Filing of Tax Returns for Personal Property
- § 160-56 Procedure for filing returns; penalty for failure to file.
- Ch 160 Art XV Partial Exemption for Historic Real Estate
- § 160-57 Qualification for exemption.
- § 160-58 Amount of exemption.
- § 160-59 Term of exemption.
- § 160-60 Requirements for exemption.
- § 160-61 Application; fee.
- Ch 160 Art XVI Refunds for Erroneously Assessed Taxes
- § 160-62 Refund authorized; maximum amount.
- Ch 160 Art XVII Utility License Tax
- § 160-63 Percentage levied.
- Ch 160 Art XVIII Consumer Utility Tax
- § 160-64 Definitions.
- § 160-65 Levy and rate.
- § 160-66 (Reserved)
- § 160-67 (Reserved)
- § 160-68 (Reserved)
- § 160-69 (Reserved)
- § 160-70 (Reserved)
- § 160-71 (Reserved)
- § 160-72 (Reserved)
- § 160-73 (Reserved)
- § 160-74 (Reserved)
- § 160-75 (Reserved)
- § 160-76 (Reserved)
- § 160-77 (Reserved)
- § 160-78 (Reserved)
- Ch 160 Art XIX Transient Occupancy Tax
- § 160-79 Short title.
- § 160-80 Definitions.
- § 160-81 Tax imposed.
- § 160-82 Exemptions.
- § 160-83 Collection.
- § 160-84 Collections in trust for County.
- § 160-85 Required reports; remittances.
- § 160-86 Powers and duties of Commissioner of Revenue.
- § 160-87 Penalty and interest.
- § 160-88 Failure to collect or remit.
- § 160-89 Preservation of records; examination.
- § 160-90 Persons going out of business.
- § 160-91 Enforcement.
- § 160-92 Willful failure to collect and account for tax; penalty.
- § 160-93 Commission for collection of tax.
- Ch 160 Art XX Service Charge on Virginia Port Authority Real Estate
- § 160-94 Imposition of service charge; calculation of amount; notification of officials.
- Ch 160 Art XXI Food and Beverage Tax
- § 160-94.1 Definitions and word usage.
- § 160-95 Tax imposed.
- § 160-96 Payment and collection of tax.
- § 160-97 Collections in trust for County.
- § 160-98 Required reports; remittances.
- § 160-99 Penalty and interest for failure to pay meals tax when due.
- § 160-100 Failure to collect or remit tax.
- § 160-101 Preservation of records.
- § 160-102 Persons going out of business.
- § 160-103 Advertising payment or absorption of tax unlawful.
- § 160-104 Tips and service charges.
- § 160-105 Exemptions.
- § 160-106 Enforcement.
- § 160-107 Violations and penalties.
- § 160-108 Use of food and beverage tax revenues.
- Ch 160 Art XXII Taxes on Tangible Personal Property
- § 160-109 Tax relief for qualifying motor vehicles.
- Ch 160 Art XXIII Bank Franchise Tax
- § 160-110 Definitions.
- § 160-111 Imposition of tax.
- § 160-112 Computation of net capital.
- § 160-113 Delivery of returns.
- § 160-114 Proration for new banks.
- § 160-115 Assessment and collection.
- § 160-116 Time of payment.
- § 160-117 Violations and penalties.
- Ch 162 Technology Zones
- Ch 164 Tradesmen Certification
- Ch 168 Trespassing
- Ch 172 Vehicles and Traffic
- Ch 175 Water
- Ch 177 Weapons
- Ch 179 Wells and Septic Systems
- Ch 180 Zoning
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Supervisors
of Warren County as indicated in article histories. Amendments noted
where applicable.]
