2006 Code of Virginia § 58.1-3995 - Effect of application for correction of assessment or appeal upon applications for local permits an...

58.1-3995. Effect of application for correction of assessment or appealupon applications for local permits and licenses.

A. Except as otherwise provided in subsection B, no county, city or townshall deny to any person a permit or license to which such person otherwiseis entitled solely on the grounds that such person has failed to pay taxes,penalties and interest due such locality, as applicable, when and to theextent that such taxes, penalties and interest are the subject of a pending,bona fide: (i) application for correction of an assessment of taxes pursuantto 58.1-3980; (ii) appeal of a local license tax pursuant to 58.1-3703.1;(iii) appeal by a political subdivision pursuant to 58.1-3982 of acorrection of assessment of local taxes; (iv) appeal of a local tax or localbusiness tax pursuant to 58.1-3983.1; (v) an application pursuant to 58.1-3984 for correction of a local tax or local business tax as those termsare defined in 58.1-3983.1; or (vi) an application for correction orequalization of an assessment with respect to real property pursuant to 58.1-3350.

B. Nothing in this section shall be construed to require: (i) the issuance bya county, city or town of a local vehicle license that has been withheldpursuant to the provisions of 46.2-752 or any subsection thereof; or (ii)the issuance by the Commissioner of Motor Vehicles of a vehicle registrationor renewal of registration with respect to a vehicle as to which registrationhas been withheld pursuant to the provisions of subsection J of 46.2-752.

C. Nothing in this section shall be construed to limit the ability of alocality to exercise powers granted under general law, including withoutlimitation 15.2-2286 and 58.1-3700, to deny a license or permit to ataxpayer who is delinquent in the payment of taxes, penalties, or interestand who does not have presently pending a bona fide application or appealenumerated in subsection A with respect to such taxes, penalties, or interest.

(2004, c. 902.)