reglab/housing_qa huggingface dataset:
VA Code § 58.1-2656 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2656. Valuation of sidetracks, double tracks, etc.

In making report of and assessment of the property included in the class described in § 58.1-2655, there shall be found for each railroad, for its main line or lines and for each branch line, for single and, where existing, double, triple and quadruple track and for sidetrack, the average value per mile in this Commonwealth of its track, track appurtenances and track structures, including cuts, fills, track surfacing, excavation, ballast, bridges, trestles and tunnels, but not including right-of-way lands or buildings or structures thereon other than track structures, or improvements required to be reported in other classes, and in any county, corporation or school district, the assessment of all property of such railroad included in the calculation of such average, as above provided, shall be the number of miles of its single, double, triple, quadruple or sidetrack therein, as the case may be, multiplied by the assessed average value thereof per mile. The assessed value of a railroad's track, track appurtenances and track structures in this Commonwealth shall be determined by multiplying the average of (i) the cost of such property recorded in the applicable Interstate Commerce Commission road accounts, less accumulated depreciation, and (ii) the depreciated basis of such property for federal income tax purposes by a fraction determined by dividing the railroad's track miles within the Commonwealth by its total track miles. Notwithstanding the foregoing sentence, in each of the tax years 1993, 1994, 1995 and 1996, the assessed value of a railroad's track, track appurtenances, and track structure in any county, city or town shall not be less than the 1992 assessed value therein of such property, excluding retirements.Code 1950, § 58-532; 1984, c. 675; 1993, c. 22.
VA Code § 58.1-2657 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2657. Copies of assessments to be furnished to taxpayer and local officials

The Tax Commissioner shall furnish to the governing body of every county, city or town, to the commissioner of the revenue of every county and city wherein any property belonging to any railroad is situated and to the president of such railroad, a certified copy of the assessment of such company's property, which assessment shall show the type of property, and its value and location. The Tax Commissioner shall send a copy of the assessment made on each freight car company to the president thereof. A copy of the assessment made by the Commission on a certificated motor vehicle carrier shall be forwarded to the president of such carrier so assessed.Code 1950, §§ 58-530, 58-538, 58-559, 58-621, 58-624, 58-681; 1954, c. 278; 1956, c. 69; 1971, Ex. Sess., c. 192; 1972, c. 813; 1978, c. 784; 1980, c. 385; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2658 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2658. Distribution of certain taxes collected; prohibition of certain local taxes

The rolling stock tax of certificated motor vehicle carriers as provided in § 58.1-2652 shall be distributed to the counties, cities and incorporated towns of the Commonwealth in the following manner:The Commission shall determine the proportion of the total vehicle miles operated by each carrier in this Commonwealth for each county, city and incorporated town. The fraction thus derived for each county, city and incorporated town shall be the measure of the total rolling stock tax assessed against such carrier to which the respective county, city and incorporated town shall be entitled.The clerk of the Commission shall certify to the Comptroller the respective sums so allocated to the respective county, city and town and the Comptroller shall thereupon make payment to the treasurer or other proper fiscal officer of the locality the amount due them as certified by the Commission. When received by the respective local political subdivisions, these payments shall constitute and be regarded as receipts for the general purposes of local government.No local property taxes shall be imposed upon the rolling stock of a certificated motor vehicle carrier.Code 1950, § 58-623; 1984, c. 675.
VA Code § 58.1-2658.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2658.1. Distribution of certain taxes collected

The taxes assessed upon the rolling stock of railroads and freight car companies as provided in § 58.1-2652 shall be distributed in the following manner:1. One-half shall be distributed to the counties, cities and incorporated towns of the Commonwealth in such percentage as the fair market value of roadway and track located in such county, city or town bears to the total fair market value of roadway and track in the Commonwealth.2. One-half shall be distributed to the counties, cities and incorporated towns of the Commonwealth in such percentage as the miles of track located in such county, city or town bears to the total miles of track in the Commonwealth.The Department shall determine the percentage of fair market value and of miles of track in the Commonwealth for each county, city and incorporated town to which it shall be entitled using the latest available information.After ascertaining the amount of tax payable to each county, city and incorporated town, the Department shall certify to the Comptroller the respective sums to be paid and the Comptroller shall thereupon make payment to the treasurer or other proper fiscal officer of the localities the amounts respectively due them as certified by the Department. When received by the respective local political subdivisions, these payments shall constitute and be regarded as receipts for the general purpose of local government.1985, c. 557.
VA Code § 58.1-2659 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2659. Article not applicable to companies exempt by federal laws

No provision of this article shall have any application to any railway company doing business in this Commonwealth if such company is exempt by virtue of any provision of federal law from the payment of state and local taxes.Code 1950, § 58-541.1; 1982, c. 62; 1984, c. 675.
VA Code § 58.1-2660 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2660. Special revenue tax; levy

A. In addition to any other taxes upon the subjects of taxation listed herein, there is hereby levied, subject to the provisions of § 58.1-2664, a special regulatory revenue tax equal to twenty-six hundredths of one percent of the gross receipts such person receives from business done within the Commonwealth upon:1. Corporations furnishing water, heat, light or power, by means of gas or steam, except for electric suppliers, gas utilities, and gas suppliers as defined in § 58.1-400.2 and pipeline distribution companies as defined in § 58.1-2600;2. Telegraph companies owning and operating a telegraph line apparatus necessary to communicate by telecommunications in the Commonwealth;3. Telephone companies whose gross receipts from business done within the Commonwealth exceed $50,000 or a company, the majority of stock or other property of which is owned or controlled by another telephone company, whose gross receipts exceed the amount set forth herein;4. The Virginia Pilots' Association;5. Railroads, except those exempt by virtue of federal law from the payment of state taxes, subject to the provisions of § 58.1-2661;6. Common carriers of passengers by motor vehicle, except urban and suburban bus lines, a majority of whose passengers use the buses for traveling a daily distance of not more than 40 miles measured one way between their place of work, school or recreation and their place of abode; and7. Any county, city or town that obtains a certificate pursuant to § 56-265.4:4.B. Notwithstanding the rate specified in subsection A, the maximum rate of the special regulatory revenue tax shall be increased above such specified rate to the extent necessary to permit the Commission to recover the additional costs incurred by the Commission in implementing subdivision B 4 of § 56-265.4:4 that cannot be recovered through the specified rate.Code 1950, §§ 58-660 through 58-667; 1958, c. 157; 1970, c. 773; 1979, c. 443; 1980, c. 282; 1982, c. 62; 1983, c. 547; 1984, c. 675; 1988, c. 899; 1990, c. 146; 1996, c. 381; 1999, c. 971; 2000, cc. 691, 706; 2002, cc. 479, 489; 2003, c. 720; 2020, c. 697.
VA Code § 58.1-2661 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2661. Exceptions

The amount of the regulatory revenue tax levied pursuant to § 58.1-2660 on railroads shall not exceed an estimate of the expenses to be incurred by the Commission and the Department reasonably attributable to the regulation and assessment for taxation of railroads, including a reasonable margin in the nature of a reserve fund.Code 1950, § 58-664; 1970, c. 773; 1979, c. 443; 1980, c. 282; 1982, c. 62; 1983, c. 547; 1984, c. 675.
VA Code § 58.1-2662 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2662. Computation of revenue tax on railroads

The special regulatory revenue tax levied pursuant to § 58.1-2660 shall be based upon the gross transportation receipts of each railroad for the year ending December 31 preceding, to be ascertained in the following manner:1. When the road of the corporation lies wholly within the Commonwealth, the tax shall be based upon the entire gross transportation receipts of such corporation.2. When the road of the corporation lies partly within and partly without the Commonwealth, or is operated as a part of a line or system extending beyond the Commonwealth, the tax shall be based upon the gross transportation receipts earned within the Commonwealth, to be determined by ascertaining the average gross transportation receipts per mile over its whole extent within and without the Commonwealth and multiplying the result by the number of miles operated within the Commonwealth. From the sum so ascertained there may be deducted a reasonable sum due to any excess of value of the terminal facilities or other similar advantages situated in other states over similar facilities or advantages situated in the Commonwealth.Code 1950, § 58-664; 1970, c. 773; 1979, c. 443; 1980, c. 282; 1982, c. 62; 1983, c. 547; 1984, c. 675.
VA Code § 58.1-2662.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2662.1. Gross receipts of telephone and telegraph companies

The special regulatory revenue tax on telephone and telegraph companies levied pursuant to § 58.1-2660 shall be based on gross receipts with the following deductions:1. Revenue billed on behalf of another such telephone company or person to the extent such revenues are later paid over to or settled with that company or person;2. Revenues received from a telephone company for providing to the company any of the following: (i) unbundled network facilities; (ii) completion, origination or interconnection of telephone calls with the taxpayer's network; (iii) transport of telephone calls over the taxpayer's network; or (iv) taxpayer's telephone services for resale;3. Revenue received as the proportionate part of interstate revenue attributable to the Commonwealth;4. Revenue received from a person providing video programming for the transport of video programming to an end-user subscriber's premises or for access to a video dialtone network; and5. Revenue, other than from line charges, received from pay telephone service.1988, c. 727; 1995, c. 751; 1998, c. 897.
VA Code § 58.1-2662.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2662.2. Gross receipts of companies furnishing water, heat, light or power

The special regulatory revenue tax on companies furnishing water, heat, light or power levied pursuant to § 58.1-2660 shall be based on gross receipts with the exemptions allowed under § 58.1-2627.1988, c. 727.
VA Code § 58.1-2663 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2663. How taxes assessed, collected and paid

The taxes provided for by this article shall be assessed, determined and collected by the State Corporation Commission in the same manner and on such same dates as other state taxes on the same subjects of taxation are assessed, determined and collected under this chapter. Such taxes shall be paid into the state treasury for use in accordance with § 58.1-2665.The regulatory revenue tax on the Virginia Pilots' Association shall be assessed, determined and collected by the Commission in the same manner in which the license taxes provided in Article 2 (§ 58.1-2620 et seq.) are assessed and collected on certain public utility companies.Code 1950, §§ 58-667, 58-668; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2664 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2664. When taxes not to be assessed or assessed only in part

The Commission shall, in the performance of its function and duty in assessing and levying the special regulatory revenue taxes provided for by this article, omit the assessment and levy of any portion of such taxes as are unnecessary within the Commission's sole discretion for the accomplishment of the objects for which the regulatory revenue taxes are imposed including a reasonable margin in the nature of a reserve fund. The Tax Commissioner shall annually certify to the Commission the amount needed to sufficiently compensate that department for its estimated incremental costs to be incurred in the discharge of its statutory duties to assess and collect state and local taxes against railroad corporations. The persons and corporations upon whom such taxes are imposed are relieved from liability for the payment of such regulatory revenue taxes, except when, and to the extent that, the same have been assessed and levied by the Commission, in accordance with the provisions of this article.Code 1950, § 58-669; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2665 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2665. Use of taxes collected under this article

The taxes paid into the state treasury under this article shall be deposited in a special fund to be used only by the Commission and by the Department of Taxation as provided in § 58.1-2664, for the purpose of making appraisals, assessments and collections against public service companies, and for the further purposes of the Commission in investigating and inspecting the properties or the service or services of such public service companies, and for the supervision and administration of all laws relative to such public service companies, whenever the same shall be deemed necessary by the Commission.Code 1950, § 58-670; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2670 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2670. Application to Commission or Department for review

Any taxpayer, the Commonwealth or any county, city or town aggrieved by any action of the Commission in the ascertainment of, or the assessment for taxation of, the value of any property of any corporation or company assessed by the Commission, or in the ascertainment of any tax upon any company or corporation of its property, at any time within three months after receiving a certified copy of such assessment of value or tax, may apply to the Commission for a review and correction of any specified item or items thereof after which date the Commission shall have no authority under this section or any other provision of law to receive any application or complaint concerning the assessment of value or tax. Such application shall be in a form prescribed by the Commission and shall set forth with reasonable certainty the item or items, of which a review and correction are sought, and the grounds of the complaint. The application shall also be verified by affidavit.Any company or governmental entity aggrieved by any assessment for taxation of the value of any property by the Department of Taxation may apply to the Department or the Circuit Court of the City of Richmond, Division I, for correction of any such tax valuation or assessment, under Chapter 18 (§ 58.1-1800 et seq.) of this title. The Department and the court are hereby empowered to correct the valuation or assessment, and the requirement of such sections shall apply to corrections hereunder, mutatis mutandis.Code 1950, § 58-672; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c. 675; 1990, c. 146; 2000, c. 368; 2005, c. 21.
VA Code § 58.1-2670.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2670.1. Application to court to correct erroneous local assessment ratio

A. Subject to the limitations provided herein, any county, city, or town or public service corporation or other entity whose property is assessed by the State Corporation Commission or the Department of Taxation aggrieved by the Department of Taxation's ascertainment of the applicable local assessment ratio prevailing for such taxing district as specified in subsection A of § 58.1-2604, may petition to the Circuit Court for the City of Richmond for correction of such ratio. Such petition must be filed within three months after the Department of Taxation gives notice of the applicable prevailing local assessment ratios to all counties, cities, towns, and to the Commission pursuant to subsection A of § 58.1-2604. This section shall apply only to counties, cities and towns in which a public service corporation's property represents twenty-five percent or more of the total assessed value of real estate in such county, city or town.B. Any proceeding maintained under this section shall name the Department of Taxation and the applicable public service corporation, other entity whose property is assessed by the State Corporation Commission or the Department of Taxation, and the county, city or town which is the taxing district, as respondents. The action shall be conducted in accordance with the Rules of the Supreme Court of Virginia applicable to suits in equity, and no trial by jury will be permitted.C. If the Circuit Court finds the local assessment ratio as ascertained by the Department of Taxation to be erroneous, it shall determine the correct local assessment ratio and shall order the Department of Taxation to adopt the corrected ratio as its prevailing local assessment ratio and provide such corrected ratio to the Commission in accordance with subsection A of § 58.1-2604.D. If a suit is commenced by any party under this section, the period of time for any county, city, town or public service corporation or other entity whose property is assessed by the State Corporation Commission in which to file a petition with the Commission, pursuant to § 58.1-2670, challenging the ascertainment of, or the assessment for taxation of, the value of any property of any public service corporation assessed by the Commission, shall commence to run on the date of the final order entered by the Circuit Court or, in the event of an appeal, on the date of the final order of the Supreme Court of Virginia.1993, c. 528.
VA Code § 58.1-2671 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2671. Setting for hearing and notice to adverse parties

Upon the filing of any such application, the Commission shall fix a time and place at which it will hear such testimony with reference thereto as any of the parties may desire to introduce and the applicant shall cause a copy of the application and notice of the time and place of the hearing to be served upon the company or corporation or the Commonwealth and each county, city and town whose revenue is, or may be, affected thereby, at least ten days prior to the day set for the hearing.Code 1950, § 58-673; 1984, c. 675.
VA Code § 58.1-2672 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2672. Review on motion of Commission

At any time within three months after a taxpayer receives the certified copy of any such assessment of value or tax, the Commission may of its own motion, after not less than ten days' notice to the taxpayer and to the Commonwealth and each county, city and town whose revenue is affected by the item or items to be reviewed and an opportunity given to such parties to introduce testimony with reference thereto, review and correct any specified item or items of such assessment of value or tax, as to which it may have cause to believe that an error may have been made.Code 1950, § 58-674; 1984, c. 675.
VA Code § 58.1-2673 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2673. Correction after hearing or investigation; proceedings for enforcement

If, from the evidence introduced at such hearing or its own investigations, the Commission is of opinion that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. If the decision of the Commission is in favor of the taxpayer, in whole or in part, appropriate relief shall be granted, including the right to recover from the Commonwealth or local authorities, or both, as the case may be, any excess of taxes that may have been paid. The order of the Commission shall be enforced by mandamus, or other proper process, issuing from the Commission.Code 1950, § 58-675; 1984, c. 675.
VA Code § 58.1-2674 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2674. Notice to Commonwealth

Notice of hearing before the Commission required to be served under this article upon the Commonwealth shall be served upon the officer of the Commonwealth charged with the duty of the collection of the state tax affected by the assessment of which correction is sought. It shall, however, only be necessary to serve notice upon the Commonwealth if the state revenue is affected by the assessment of which a correction is sought.Code 1950, § 58-678; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2674.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2674.1. Application for correction of certification to Department of Taxation

Any telecommunications company or electric supplier aggrieved by any action of the Commission in the certification of gross receipts to the Department of Taxation as required by § 58.1-400.1 or § 58.1-400.3 may apply to the Commission for review and correction of any specified item or items of a certification. Such application shall be in a form prescribed by the Commission and shall be filed within 18 months of the date of the certification to the Department of Taxation after which date the Commission shall have no authority under this section or any other provision of law to receive any application or complaint concerning the certification. The Commission shall provide for notice to the Department of Taxation of any application. If, from the evidence introduced at any hearing on the application or its own investigation, the Commission finds that the certification is incorrect, it shall correct the certification to the Department of Taxation.2000, c. 368; 2004, c. 716.