Source: https://vacode.org/58.1-3995/
Timestamp: 2020-01-23 12:39:28
Document Index: 250200380

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 46', '§ 46', '§ 15', '§ 58']

Effect of application for correction of assessment or appeal upon applications for local permits and licenses (§ 58.1-3995)—Virginia Decoded - Virginia Decoded
← Previous58.1-3994 Offers in compromise with respect to local taxes
5 Correction Of Assessments, Remedies And Refunds
§ 58.1-3995 Effect of application for correction of assessment . . .
§ 58.1-3995
A. Except as otherwise provided in subsection B, no county, city or town shall deny to any person a permit or license to which such person otherwise is entitled solely on the grounds that such person has failed to pay taxes, penalties and interest due such locality, as applicable, when and to the extent that such taxes, penalties and interest are the subject of a pending, bona fide: (i) application for correction of an assessment of taxes pursuant to § 58.1-3980; (ii) appeal of a local license tax pursuant to § 58.1-3703.1; (iii) appeal by a political subdivision pursuant to § 58.1-3982 of a correction of assessment of local taxes; (iv) appeal of a local tax or local business tax pursuant to § 58.1-3983.1; (v) an application pursuant to § 58.1-3984 for correction of a local tax or local business tax as those terms are defined in § 58.1-3983.1; or (vi) an application for correction or equalization of an assessment with respect to real property pursuant to § 58.1-3350.
B. Nothing in this section shall be construed to require: (i) the issuance by a county, city or town of a local vehicle license that has been withheld pursuant to the provisions of § 46.2-752 or any subsection thereof; or (ii) the issuance by the Commissioner of Motor Vehicles of a vehicle registration or renewal of registration with respect to a vehicle as to which registration has been withheld pursuant to the provisions of subsection J of § 46.2-752.
C. Nothing in this section shall be construed to limit the ability of a locality to exercise powers granted under general law, including without limitation §§ 15.2-2286 and 58.1-3700, to deny a license or permit to a taxpayer who is delinquent in the payment of taxes, penalties, or interest and who does not have presently pending a bona fide application or appeal enumerated in subsection A with respect to such taxes, penalties, or interest.
2004, c. 902.
If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-3995 on the official Code of Virginia website.
HB2447: Motor vehicles, local licensure; eliminates ability of a locality to assess local license fees. (failed)