Weldon Cooper Center for Public Service
University of Virginia


Cover

Contents

Introduction

Section 1. Summary of Legislative Changes in Local Taxation, 2004

Section 2. Real Property Tax, 2004

Section 3. Real Property Tax Relief Plans and Housing Grants for the Elderly and Disabled, 2004

Section 4. Land Use Value Assessment for Agricultural, Horticultural,Forestal and Open Space Real Estate, 2004

Section 5. Agricultural and Forestal Districts, 2004

Section 6. Property Tax Exemptions for Certain Rehabilitated Real Estate and Other Exemptions, 2004

Section 7. Service Charges on Tax-Exempt Property, 2004

Section 8. Merchants' Capital Tax, 2004

Section 9. Tangible Personal Property Tax, 2004

Section10. Machinery and Tools Property Tax, 2004

Section 11. Utility License Tax, 2004

Section 12. Cable Television System Tax, 2004

Section 13. Utility Consumers' Tax, 2004

Section 14. 911 Emergency Telephone System Tax, 2004

Section 15. Business, Professional, and Occupational License Tax, 2004

Section 16. Motor Vehicle License Local Decal Tax, 2004

Section 17. Excise Taxes on Meals, Transient Occupancy, Cigarettes, Tobacco, Admissions, and Motor Fuels, 2004

Section 18. Taxes on Natural Resources, 2004

Section 19. Legal Document Taxes, 2004

Section 20. Miscellaneous Taxes, 2004

Section 21. Refuse and Recycling Collection Fees, 2004

Section 22. Residential Water and Sewer Connection and Usage Fees, 2004

Section 23. Impact Fees, 2004

Section 24. Public Rights-Of-Way Use Fee, 2004

Section 25. Miscellaneous Fees, 2004

Appendix A. Facsimile of 2004 Tax Rates Questionnaire

Appendix B. List of Respondents and Non-Respondents to 2004 Tax Rates Questionnaire


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