Jay Jones
Attorney General of Virginia
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2026 Official Opinions

Official opinions will be posted as they are issued, generally within 24 to 48 hours. Please check this page at regular intervals to determine whether additional opinions have been issued.

July

Opinion #

Requestor

Summary

26-006 Elizabeth D. Teare, County Attorney, Fairfax County No locality may delegate power to a county official pursuant to 24 VAC §§ 30-91-60(E)(7) and -150(B)(3) to request, the Virginia Department of Transportation (“VDOT”) to accept a request to add a street into the secondary state highway system.
     
26-021 The Honorable Henry Eickelberg, Treasurer, Loudoun County and the Honorable Robert S. Wertz, Jr., Commissioner of the Revenue, Loudoun County. Where a town charter is silent on the vote threshold, Virginia law requires a two-thirds vote for a town’s governing body to impose a tax rate. Virginia law imposes this two-thirds voting requirement on a town regardless of whether the proposed rate is higher, lower, or unchanged. Virginia law does not permit a town to avoid the two-thirds voting requirement by adopting an ordinance that states the adopted tax rate shall remain in effect (or lowered) by a simple majority vote. Finally, the use of fiscal-year terminology in an ordinance or public notice (versus referring to the specific tax or calendar year for which the tax rate will be imposed) does not, by itself, impact the validity of such ordinance or notice, provided the wording materially represents the terms and conditions of the proposed tax rate and gives fair indication of the time period over which such tax rate will be imposed.