CHRISTIANSBURG — Montgomery County’s revenue from taxes is on pace to grow by nearly $3 million for fiscal year 2018 – a projection based largely on real estate and a debated change to personal ...
On October 13, 2017, the Internal Revenue Service (IRS) issued two private letter rulings (PLR 201741004 and PLR 201741005) that provide further guidance on applying the normalization consistency ...
The term “proration” refers to the authority of a locality to provide for the levy and collection of personal property taxes on a prorated basis, generally for the portion of the year that such ...
On September 29, 2017, the IRS issued a private letter ruling (PLR 201739001) providing helpful guidance on the application of normalization proration rules for the calculation of accumulated deferred ...
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