SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
1997 SESSION
HB 2187 Correction of erroneous assessments of local license taxes.
Introduced by: David G. Brickley | all patrons ... notes | add to my profiles
SUMMARY:
Correction of erroneous assessments of local license taxes by judicial determination. Provides that a taxpayer has one year from the date of the State Tax Commissioner's final determination of an appeal of a locality's decision regarding the BPOL tax to file for relief of an erroneous assessment in the circuit court. This period for filing an appeal is in addition to the (i) three years from the last day of the tax year for which an assessment is made or (ii) one year from the date of the assessment.
FULL TEXT
- 01/16/97 House: Presented & ordered printed 974882136 pdf
- 02/22/97 House: Bill text as passed House and Senate (HB2187ER) pdf
- 03/17/97 Governor: Acts of Assembly Chapter text (CHAP0251) pdf
HISTORY
- 01/16/97 House: Presented & ordered printed 974882136
- 01/16/97 House: Referred to Committee on Finance
- 01/20/97 House: Assigned to Finance sub-committee: 1
- 01/30/97 House: Reported from Finance (22-Y 0-N)
- 01/31/97 House: Read first time
- 02/01/97 House: Read second time and engrossed
- 02/02/97 House: Read third time and passed House (Block Vote) (100-Y 0-N)
- 02/02/97 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/02/97 House: Communicated to Senate
- 02/03/97 Senate: Constitutional reading dispensed (36-Y 4-N)
- 02/03/97 Senate: Referred to Committee on Finance
- 02/12/97 Senate: Reported from Finance (17-Y 0-N)
- 02/13/97 Senate: Const. reading disp., passed by for the day (39-Y 0-N)
- 02/13/97 Senate: VOTE: CONST. READING DISPENSED (39-Y 0-N)
- 02/13/97 Senate: Reconsideration of passed by for the day (40-Y 0-N)
- 02/13/97 Senate: VOTE: (40-Y 0-N)
- 02/13/97 Senate: Passed by for the day
- 02/14/97 Senate: Read third time
- 02/14/97 Senate: Passed Senate (40-Y 0-N)
- 02/14/97 Senate: VOTE: PASSAGE (40-Y 0-N)
- 02/22/97 House: Bill text as passed House and Senate (HB2187ER)
- 02/26/97 House: Enrolled
- 02/26/97 House: Signed by Speaker
- 02/27/97 Senate: Signed by President
- 03/11/97 Governor: Approved by Governor-Chapter 251 (effective 7/1/97)
- 03/17/97 Governor: Acts of Assembly Chapter text (CHAP0251)