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Page County, VA
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Part II General Legislation
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Chapter 105 Taxation
Chapter 105
Taxation
[HISTORY: Adopted by the Board of Supervisors of the County of Page as indicated in article histories. Amendments noted where applicable.]
Article I
Recordation Tax
§ 105-1
Tax imposed.
Article II
Sales Tax
§ 105-2
Tax imposed.
§ 105-3
Administration and collection.
Article III
Special Assessment for Agricultural, Horticultural, Forest and Open Space Uses
§ 105-4
Establishment and definition of classifications.
§ 105-5
Determinations prior to assessment.
§ 105-6
Application procedure; continuation; removal of parcels for delinquent taxes.
§ 105-7
Valuation.
§ 105-8
Record of use value and fair market value.
§ 105-9
Rollback taxes upon change of use.
§ 105-10
Separation or split-off; contiguous real estate in more than one locality; taking by eminent domain.
§ 105-11
Liability; violations and penalties.
§ 105-12
Applicability of state law.
§ 105-13
Applicability within towns.
Article IV
Utility Tax
§ 105-14
Tax imposed.
§ 105-15
Administration and collection.
Article V
Transient Occupancy Tax
§ 105-16
Definitions.
§ 105-17
Administration, collection and enforcement.
Article VI
Penalty for Nonpayment of Certain Taxes
§ 105-18
Penalty imposed.
Article VII
Exemption for Elderly and Disabled Persons
§ 105-19
Definitions.
§ 105-20
Exemption authorized.
§ 105-21
Administration.
§ 105-22
Requirements.
§ 105-23
Absence from dwelling.
§ 105-24
Affidavit required; certification.
§ 105-25
Changes in status.
§ 105-26
Violations and penalties.
§ 105-27
Amount of exemption.
Article VIII
E-911 System Surcharge
§ 105-28
Definitions.
§ 105-29
Findings.
§ 105-30
Surcharge imposed.
§ 105-31
Collection.
§ 105-32
Accounting.
Article IX
Food and Beverage Tax
§ 105-33
Definitions.
§ 105-34
Levy.
§ 105-35
Collection of tax by seller.
§ 105-36
Exemptions; limits on application.
§ 105-37
Gratuities and service charges.
§ 105-38
Report of taxes collected; remittance; preservation of records.
§ 105-39
Violations and penalties.
§ 105-40
Persons going out of business.
§ 105-41
(Reserved)
§ 105-42
(Reserved)
§ 105-43
(Reserved)
§ 105-44
(Reserved)
§ 105-45
(Reserved)
§ 105-46
(Reserved)
Article X
Assessment for Courthouse Maintenance
§ 105-47
Assessment established; collection.
Article XI
Business and Professional Occupation License Tax
§ 105-48
Applicability of provisions.
§ 105-49
Definitions.
§ 105-50
License requirements.
§ 105-51
Situs of gross receipts.
§ 105-52
Limitations and extensions.
§ 105-53
Appeals and rulings.
§ 105-54
Recordkeeping and audits.
§ 105-55
Exclusions and deductions from gross receipts.
§ 105-56
License fee and tax.
Article XII
Proration of Certain Personal Property Taxes
§ 105-57
Payment of tax.
§ 105-58
Proration and/or refund of motor vehicle, trailer or boat tax.
§ 105-59
Property tax credit.
§ 105-60
Filing of returns; late payments.
§ 105-61
Application for refund or credit.
§ 105-61.1
Return of tangible personal property.
Article XIII
Personal Property Tax for Motor Vehicles, Trailers and Boats
§ 105-62
Filing of previous tax return.
§ 105-63
Filing of new tax return.
Article XIV
Real Estate Tax
§ 105-64
Payment of real estate tax; penalty.
§ 105-64.1
Assessment of new buildings; extension of time for payment.
Article XV
Partial Exemptions from Real Estate Taxation for the Town of Shenandoah
§ 105-65
Partial exemptions from real estate taxation.
Article XVI
Assessment of Processing Fees on Defendants
§ 105-66
Assessment to defray costs of processing arrested persons.
§ 105-67
Assessment to fund courthouse security personnel.
Article XVII
Appeals to Board of Equalization
§ 105-68
Procedure for appeals.
Article XVIII
Real Estate Tax Rates and Tax Levies
§ 105-69
Rates established.
§ 105-70
Effective date.
Article XIX
Tax on Consumers of Local Telephone Service
§ 105-71
Definitions.
§ 105-72
Tax imposed; amount.
§ 105-73
Application generally.
§ 105-74
Exemptions.
§ 105-75
Collection and remittance to County.
§ 105-76
Records of service provider.
§ 105-77
Violations of article.
Article XX
2004 - 2005 Changes to Personal Property Tax Relief Act
§ 105-78
Purpose; definitions; relation to other ordinances.
§ 105-79
Method of computing and reflecting tax relief.
§ 105-80
Allocation of relief among taxpayers.
§ 105-81
Transitional provisions.
Article XXI
Assessment for Electronic Summons System
§ 105-82
Fee imposed; collection; use.
Article XXII
Cigarette Tax
§ 105-83
Definitions.
§ 105-84
Rate of tax; exemptions; tax additional to other taxes.
§ 105-85
Methods of collection; reports.
§ 105-86
Preparation and sale of stamps generally.
§ 105-87
Notice by retailers.
§ 105-88
Display of stamps; seizure.
§ 105-89
Design of stamps.
§ 105-90
Refunds.
§ 105-91
Rules and regulations; powers of Commissioner.
§ 105-92
Violations and penalties.
§ 105-93
Prohibited acts.
§ 105-94
Appointment of attorney for service of process.
Article XXIII
Exemption for Surviving Spouses of Certain Persons Killed in Line of Duty.
§ 105-95
Title.
§ 105-96
Legislative authority.
§ 105-97
Definitions.
§ 105-98
Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty.
§ 105-99
Application for exemption.
§ 105-100
Absence from residence.
§ 105-101
Retroactivity.