                                 CODE OF VIRGINIA

EFFECT OF APPLICATION FOR CORRECTION OF ASSESSMENT OR APPEAL UPON APPLICATIONS
FOR LOCAL PERMITS AND LICENSES (§ 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 &#xA7;
58.1-3980; (ii) appeal of a local license tax pursuant to &#xA7; 58.1-3703.1;
(iii) appeal by a political subdivision pursuant to &#xA7; 58.1-3982 of a
correction of assessment of local taxes; (iv) appeal of a local tax or local
business tax pursuant to &#xA7; 58.1-3983.1; (v) an application pursuant to
&#xA7; 58.1-3984 for correction of a local tax or local business tax as those
terms are defined in &#xA7; 58.1-3983.1; or (vi) an application for correction
or equalization of an assessment with respect to real property pursuant to
&#xA7; 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 &#xA7; 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 &#xA7; 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
&#xA7;&#xA7; 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.

HISTORY: 2004, c. 902.