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Official Opinions


May 2003

Please click on Opinion number to view entire opinion.

Opinion # Requestor



The Honorable Thomas A. Hazelwood
Commissioner of the Revenue for the City of Suffolk

Electric cooperative is required to pay local gross receipts tax in 2001 based on year 2000 gross receipts.
02-122 Mr. Paul S. McCulla
County Attorney for Fauquier County
County treasurer has no authority to serve as agent for town treasurer or finance director to collect town taxes. Appointment of county treasurer as treasurer for town located within county served by treasurer.

The Honorable William R. Janis
Member, House of Delegates

Requirement that person lawfully arrested for violent felony provide saliva or tissue sample for DNA analysis; use of reasonable force to obtain DNA sample from arrestee who refuses to comply with applicable DNA statutes.

The Honorable Hullihen Williams Moore
Chairman, State Corporation Commission

Pamunkey and Mattaponi tribal members are not subject to state or local tax for activities occurring on Indian reservations; consumption tax on electricity may not be collected from such tribal members living on respective Indian reservations for electricity consumed on those reservations.

The Honorable Kevin G. Miller
Member, Senate of Virginia

Local governments have no authority to expend funds on advertising in support or opposition of local or statewide referendum question; may prepare and distribute neutral, nonpartisan statement of explanation of referendum question.

The Honorable Robert M.D. Turk
Judge, Twenty-Seventh Judicial Circuit

Process by which chief deputy assumes duties of office vacated by commissioner of revenue is not ‘appointment.’ Qualifications necessary for chief deputy to hold local constitutional office he is entitled to assume.

The Honorable Ralph B. Robertson
Judge, Richmond General District Court, Criminal Division

No authority for chief of police or Commonwealth’s attorney to withdraw or dismiss lawfully issued arrest warrant or summons, to ‘unarrest’ person lawfully arrested on warrant or summons, or for Commonwealth’s attorney to dismiss misdemeanor or felony charge leading to lawful arrest of accused, without showing good cause to court.