Page County, VA
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2023-12-04
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Part II: General Legislation
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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 Tax imposed.
- § 105-17 Administration and collection.
- 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
[HISTORY: Adopted by the Board of Supervisors
of the County of Page as indicated in article histories. Amendments
noted where applicable.]
