home
Home
code
Code
Code
Index
law
Laws (2)
New Laws (2)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Page County, VA
chevron_right
2024-05-06
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 105 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Administration of Government
Ch 12
Election Districts
Ch 13
Elections
Part II: General Legislation
Ch 34
Animals
Ch 40
Building Construction
Ch 48
Covering of Vehicles Transporting Litter, Trash and Waste
Ch 48A
Drugs and Drug Paraphernalia
Ch 49
Emergency Medical Services
Ch 50
Erosion and Sediment Control
Ch 55
Festivals
Ch 57
First Responders
Ch 60
Junior Fire Fighters
Ch 72
Landfills
Ch 80
Nuisances
Ch 81
Noise
Ch 86
Obscenity
Ch 91
Peddling and Soliciting
Ch 97
Stormwater Management
Ch 100
Subdivision of Land
Ch 105
Taxation
Ch 105 Art I
Recordation Tax
§ 105-1
Tax imposed.
Ch 105 Art II
Sales Tax
§ 105-2
Tax imposed.
§ 105-3
Administration and collection.
Ch 105 Art 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.
Ch 105 Art IV
Utility Tax
§ 105-14
Tax imposed.
§ 105-15
Administration and collection.
Ch 105 Art V
Transient Occupancy Tax
§ 105-16
Definitions.
§ 105-17
Administration, collection and enforcement.
Ch 105 Art VI
Penalty for Nonpayment of Certain Taxes
§ 105-18
Penalty imposed.
Ch 105 Art 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.
Ch 105 Art VIII
E-911 System Surcharge
§ 105-28
Definitions.
§ 105-29
Findings.
§ 105-30
Surcharge imposed.
§ 105-31
Collection.
§ 105-32
Accounting.
Ch 105 Art 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)
Ch 105 Art X
Assessment for Courthouse Maintenance
§ 105-47
Assessment established; collection.
Ch 105 Art 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.
Ch 105 Art 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.
Ch 105 Art XIII
Personal Property Tax for Motor Vehicles, Trailers and Boats
§ 105-62
Filing of previous tax return.
§ 105-63
Filing of new tax return.
Ch 105 Art XIV
Real Estate Tax
§ 105-64
Payment of real estate tax; penalty.
§ 105-64.1
Assessment of new buildings; extension of time for payment.
Ch 105 Art XV
Partial Exemptions from Real Estate Taxation for the Town of Shenandoah
§ 105-65
Partial exemptions from real estate taxation.
Ch 105 Art 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.
Ch 105 Art XVII
Appeals to Board of Equalization
§ 105-68
Procedure for appeals.
Ch 105 Art XVIII
Real Estate Tax Rates and Tax Levies
§ 105-69
Rates established.
§ 105-70
Effective date.
Ch 105 Art 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.
Ch 105 Art 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.
Ch 105 Art XXI
Assessment for Electronic Summons System
§ 105-82
Fee imposed; collection; use.
Ch 105 Art 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.
Ch 105 Art 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.
Ch 107
Technology Zone
Ch 109
Trailers and Manufactured and Mobile Homes
Ch 115
Vehicles, Abandoned
Ch 118
Vehicles and Traffic
Ch 119
Virginia Law, Adoption of
Ch 122
Water
Ch 125
Zoning
Ch 126
Airport Safety Zoning
Ch 127
E-911 Addressing
Ch 128
Campgrounds
Ch 130
Page County Enterprise Zone
Ch 132
Sheriff Disposal of Unclaimed Property
Ch 133
Social Services
Ch 134
Solar Facilities
Ch 135
Floodplain Management
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
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
chevron_right
§ 105-1
Tax imposed.
chevron_right
Article II
Sales Tax
chevron_right
§ 105-2
Tax imposed.
chevron_right
§ 105-3
Administration and collection.
chevron_right
Article III
Special Assessment for Agricultural, Horticultural, Forest and Open Space Uses
chevron_right
§ 105-4
Establishment and definition of classifications.
chevron_right
§ 105-5
Determinations prior to assessment.
chevron_right
§ 105-6
Application procedure; continuation; removal of parcels for delinquent taxes.
chevron_right
§ 105-7
Valuation.
chevron_right
§ 105-8
Record of use value and fair market value.
chevron_right
§ 105-9
Rollback taxes upon change of use.
chevron_right
§ 105-10
Separation or split-off; contiguous real estate in more than one locality; taking by eminent domain.
chevron_right
§ 105-11
Liability; violations and penalties.
chevron_right
§ 105-12
Applicability of state law.
chevron_right
§ 105-13
Applicability within towns.
chevron_right
Article IV
Utility Tax
chevron_right
§ 105-14
Tax imposed.
chevron_right
§ 105-15
Administration and collection.
chevron_right
Article V
Transient Occupancy Tax
chevron_right
§ 105-16
Definitions.
chevron_right
§ 105-17
Administration, collection and enforcement.
chevron_right
Article VI
Penalty for Nonpayment of Certain Taxes
chevron_right
§ 105-18
Penalty imposed.
chevron_right
Article VII
Exemption for Elderly and Disabled Persons
chevron_right
§ 105-19
Definitions.
chevron_right
§ 105-20
Exemption authorized.
chevron_right
§ 105-21
Administration.
chevron_right
§ 105-22
Requirements.
chevron_right
§ 105-23
Absence from dwelling.
chevron_right
§ 105-24
Affidavit required; certification.
chevron_right
§ 105-25
Changes in status.
chevron_right
§ 105-26
Violations and penalties.
chevron_right
§ 105-27
Amount of exemption.
chevron_right
Article VIII
E-911 System Surcharge
chevron_right
§ 105-28
Definitions.
chevron_right
§ 105-29
Findings.
chevron_right
§ 105-30
Surcharge imposed.
chevron_right
§ 105-31
Collection.
chevron_right
§ 105-32
Accounting.
chevron_right
Article IX
Food and Beverage Tax
chevron_right
§ 105-33
Definitions.
chevron_right
§ 105-34
Levy.
chevron_right
§ 105-35
Collection of tax by seller.
chevron_right
§ 105-36
Exemptions; limits on application.
chevron_right
§ 105-37
Gratuities and service charges.
chevron_right
§ 105-38
Report of taxes collected; remittance; preservation of records.
chevron_right
§ 105-39
Violations and penalties.
chevron_right
§ 105-40
Persons going out of business.
chevron_right
§ 105-41
(Reserved)
chevron_right
§ 105-42
(Reserved)
chevron_right
§ 105-43
(Reserved)
chevron_right
§ 105-44
(Reserved)
chevron_right
§ 105-45
(Reserved)
chevron_right
§ 105-46
(Reserved)
chevron_right
Article X
Assessment for Courthouse Maintenance
chevron_right
§ 105-47
Assessment established; collection.
chevron_right
Article XI
Business and Professional Occupation License Tax
chevron_right
§ 105-48
Applicability of provisions.
chevron_right
§ 105-49
Definitions.
chevron_right
§ 105-50
License requirements.
chevron_right
§ 105-51
Situs of gross receipts.
chevron_right
§ 105-52
Limitations and extensions.
chevron_right
§ 105-53
Appeals and rulings.
chevron_right
§ 105-54
Recordkeeping and audits.
chevron_right
§ 105-55
Exclusions and deductions from gross receipts.
chevron_right
§ 105-56
License fee and tax.
chevron_right
Article XII
Proration of Certain Personal Property Taxes
chevron_right
§ 105-57
Payment of tax.
chevron_right
§ 105-58
Proration and/or refund of motor vehicle, trailer or boat tax.
chevron_right
§ 105-59
Property tax credit.
chevron_right
§ 105-60
Filing of returns; late payments.
chevron_right
§ 105-61
Application for refund or credit.
chevron_right
§ 105-61.1
Return of tangible personal property.
chevron_right
Article XIII
Personal Property Tax for Motor Vehicles, Trailers and Boats
chevron_right
§ 105-62
Filing of previous tax return.
chevron_right
§ 105-63
Filing of new tax return.
chevron_right
Article XIV
Real Estate Tax
chevron_right
§ 105-64
Payment of real estate tax; penalty.
chevron_right
§ 105-64.1
Assessment of new buildings; extension of time for payment.
chevron_right
Article XV
Partial Exemptions from Real Estate Taxation for the Town of Shenandoah
chevron_right
§ 105-65
Partial exemptions from real estate taxation.
chevron_right
Article XVI
Assessment of Processing Fees on Defendants
chevron_right
§ 105-66
Assessment to defray costs of processing arrested persons.
chevron_right
§ 105-67
Assessment to fund courthouse security personnel.
chevron_right
Article XVII
Appeals to Board of Equalization
chevron_right
§ 105-68
Procedure for appeals.
chevron_right
Article XVIII
Real Estate Tax Rates and Tax Levies
chevron_right
§ 105-69
Rates established.
chevron_right
§ 105-70
Effective date.
chevron_right
Article XIX
Tax on Consumers of Local Telephone Service
chevron_right
§ 105-71
Definitions.
chevron_right
§ 105-72
Tax imposed; amount.
chevron_right
§ 105-73
Application generally.
chevron_right
§ 105-74
Exemptions.
chevron_right
§ 105-75
Collection and remittance to County.
chevron_right
§ 105-76
Records of service provider.
chevron_right
§ 105-77
Violations of article.
chevron_right
Article XX
2004 - 2005 Changes to Personal Property Tax Relief Act
chevron_right
§ 105-78
Purpose; definitions; relation to other ordinances.
chevron_right
§ 105-79
Method of computing and reflecting tax relief.
chevron_right
§ 105-80
Allocation of relief among taxpayers.
chevron_right
§ 105-81
Transitional provisions.
chevron_right
Article XXI
Assessment for Electronic Summons System
chevron_right
§ 105-82
Fee imposed; collection; use.
chevron_right
Article XXII
Cigarette Tax
chevron_right
§ 105-83
Definitions.
chevron_right
§ 105-84
Rate of tax; exemptions; tax additional to other taxes.
chevron_right
§ 105-85
Methods of collection; reports.
chevron_right
§ 105-86
Preparation and sale of stamps generally.
chevron_right
§ 105-87
Notice by retailers.
chevron_right
§ 105-88
Display of stamps; seizure.
chevron_right
§ 105-89
Design of stamps.
chevron_right
§ 105-90
Refunds.
chevron_right
§ 105-91
Rules and regulations; powers of Commissioner.
chevron_right
§ 105-92
Violations and penalties.
chevron_right
§ 105-93
Prohibited acts.
chevron_right
§ 105-94
Appointment of attorney for service of process.
chevron_right
Article XXIII
Exemption for Surviving Spouses of Certain Persons Killed in Line of Duty.
chevron_right
§ 105-95
Title.
chevron_right
§ 105-96
Legislative authority.
chevron_right
§ 105-97
Definitions.
chevron_right
§ 105-98
Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty.
chevron_right
§ 105-99
Application for exemption.
chevron_right
§ 105-100
Absence from residence.
chevron_right
§ 105-101
Retroactivity.
chevron_right