Contents

Introduction

Section 1, 1999 Legislative Changes Affecting Local Taxation

Section 2, Real Property tax, 1999

Section 3, Real Property Tax Relief Plans and Housing Grants for the Elderly and Disabled, 1999

Section 4, Land Use Value Assessment for Agricultural, Horticultural,Forestal and Open Space Real                    Estate, 1999

Section 5, Agricultural and Forestal Districts, 1999

Section 6, Property Tax Exemptions for Certain Rehabilitated Real Estate and Other Exemptions, 1999

Section 7, Service Charges on Tax-Exempt Property, 1999

Section 8, Merchants' Capital Taxes, 1999

Section 9, Tangible Personal Property Tax, Part 1, 1999

Section 9a, Tangible Personal Property Tax, Part 2, 1999

Section10, Machinery and Tools Property Tax, 1999

Section 11, Utility License Taxes, 1999

Section 12, Cable Television System Taxes, 1999

Section 13, Utility Consumers' Taxes, 1999

Section 14, 911 Emergency Telephone System Tax and Cellular Phone Tax, 1999

Section 15, Business, Professional, and Occupational License Taxes, 1999

Section 16, Motor Vehicle License Taxes, 1999

Section 17, Excise Taxes on Meals, Transient Occupancy, Cigarettes, Tobacco, Admissions, and Motor                      Fuels, 1999

Section18, Taxes on Natural Resources, 1999

Section 19 Legal Document Taxes, 1999

Section 20, Refuse and Recycling Collection charges, 1999

Section 21, Water and Sewer Connection Fees and Impact Fees, 1999

Section 22, Tourism Promotion funding, 1999

Section 23, Miscellaneous Fees, 1999

Appendix A, Facsimile of 1999 Questionnaire

Appendix B, List of Respondents and Non-Respondents to 1999 Tax Rate Questionnaire

Appendix C, Web Addresses

VaStat

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