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The Virginia General Assembly grants the Commissioner of the Revenue the power to summons taxpayers, to issue statutory assessments, to audit taxpayer returns, and, if necessary, to file civil and criminal proceedings against taxpayers for failure to file returns and/or provide information.
[6] [7] [8] The mission of the agency is to "serve the public by acting ethically and efficiently in our administration of Virginia’s tax laws." [ 1 ] The agency is currently led by Craig M. Burns, who has served as Tax Commissioner since November 2010 [ 9 ] [ 10 ]
The largest property tax exemption is the exemption for registered non-profit organizations; all 50 states fully exempt these organizations from state and local property taxes with a 2009 study estimating the exemption's forgone tax revenues range from $17–32 billion per year.
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Amherst County is served by Amherst County Public Schools, which operates one central high school, two middle schools, and several elementary schools. [16] Temple Christian School is a private school located on the grounds of Temple Baptist Church. [17] Sweet Briar College is also located in Amherst County, just south of the town of Amherst.
This is intended to be a complete list of the properties and districts on the National Register of Historic Places in Amherst County, Virginia, United States. The locations of National Register properties and districts for which the latitude and longitude coordinates are included below, may be seen in an online map.
Personal property can often be secured with a similar kind of device, variously called a chattel mortgage, a trust receipt, or a security interest. In the United States, Article 9 of the Uniform Commercial Code governs the creation and enforcement of security interests in most (but not all) types of personal property.