Tax-Code Provisions
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FOI Advisory Council Opinion AO-01-18
FOIA provides that public records must be disclosed except as otherwise specifically provided by law. Tax code provisions such as § 58.1-3 are “as otherwise specifically provided by law.” The statutory authority of this office is limited to FOIA matters.
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Attorney General’s Opinion 2002 #113
A commissioner of revenue may release names and addresses of businesses licensed in the locality. Information cannot be withheld just because it is going to be used for solicitation purposes.
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FOI Advisory Council Opinion AO-10-02
a list of delinquent real property taxpayers with parcel ID, legal description, and owner’s name with mailing address is a public record under FOIA. If government maintains a record on a computer disk, a requester can agree to receive a requested record in that form and pay a reasonable cost for it, not to exceed…
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Attorney General’s Opinion 2001 #091
A commissioner of revenue may provide remote Internet access to the names of businesses licensed to do business in a locality.
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FOI Advisory Council Opinion AO-27-01
There is no blanket exemption preventing the Commissioner of Revenue from releasing any information; the legal name of a business on the commissioner’s tax roles is subject to disclosure.
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FOI Advisory Council Opinion AO-11-01
Lists of businesses to whom licenses have been issued or lists of individuals or businesses on a locality’s tax rolls are available under FOIA if they exist.
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FOI Advisory Council Opinion AO-05-00
The release of local license taxes assessed against any person, firm or corporation is prohibited by the Tax Code.
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FOI Advisory Council Opinion AO-02-00
property appraisal cards containing the calculations and methodology used in arriving at individual assessments are available through FOIA.
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Attorney General’s Opinion 1999 #212
Though the fact of tax delinquency based on gross receipts is public, the amount, name and address of the delinquent taxpayer is exempt from FOIA by section 58.1-3.
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Attorney General’s Opinion 1993 #221
No requirement for commissioner of revenue to reveal to public methodology used in determining fair market value for each particular property.
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Attorney General’s Opinion 1993 #217
The names of current and past delinquent payers of business license taxes may be disclosed under FOIA, but not the amount of the delinquency.
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Attorney General’s Opinion 1993 #001
Report prepared by the Auditor of Public Accounts (re: adequacy of accounting systems used by commissioners of revenue, directors of finance and other assessing officers) may be disclosed under FOIA.
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Attorney General’s Opinion 1992 #157
The names of delinquent taxpayers may be released under FOIA, but the amount of delinquency may not.
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National Rural Utilities v. Greenlief
The tax-exempt status of certain individuals is information that is exempt from disclosure under FOIA by virtue of the Tax Code’s general prohibition against release of taxpayer information.
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Attorney General’s Opinion 1984-85 #313
Nothing in FOIA or the Tax Code prevents disclosing a list of names of delinquent real estate taxpayers.
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Attorney General’s Opinion 1981-82 #379A
Statistical information already accumulated by the commissioner of revenue may be released under FOIA.
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Attorney General’s Opinion 1981-82 #377A
The business address and type of business license granted is not information protected from disclosure by the tax code.
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Attorney General’s Opinion 1973-74 #412A
Personal property roll books are not subject to the Tax Code’s confidentiality provisions. Nor is a list of business licensees.