University of Virginia Library

Landlords, Utilities
Compile Tax Data
For Revenue Office

"Landlords are required by state
law to submit names of tenants to
the Office of Revenue by February
of each year," according to Mrs.
Ora A. Maupin, Commissioner of
Revenue for the city of
Charlottesville.

According to a statue in the tax
laws any landlord, corporation, or
organization that operates housing
with four rooms or more, must turn
in to the local revenue office a list
containing the names and addresses
of tenants.

Mrs. Maupin stated that from
these lists, records from the area
gas, water, and telephone
companies, her office is able to
compile a mailing list containing
many students at the University.
Students on the mailing list are sent
tax forms in May of each year and
requested to send them back to the
Office of Revenue as soon as
possible.

The tax commissioner also
explained the breakdown on the
$4.30 per $100 tax on estimated
value of personal property.
According to Mrs. Maupin, the
division which appears on all the
tax forms is as follows: school
operation, $2.70; school debt
charges, $54; city operations and
debts, $1.00; and other educational
costs, $.06.

The school operation part of the
tax, which approximately 63 per
cent of the total tax, goes for the
operational costs of the city school
system. Also included under this
heading are school administration
operating expenses and teachers
salaries.

Citizens are paying for
protection with the portion of city
operation and debt charges. The
police and fire departments are
financed with the 27 per cent of
the personal property tax. Streets
and administration expenses are
also covered with this tax.

Tuition grants for the city
school system are deferred under
the heading of other educational
costs, explained Mrs. Maupin.

The personal property tax, on
which payment was due December
5, is to be paid by all citizens who
own personal property in the form
of automobiles, housing, mobile
homes and other similar items. This
tax also applied to students who are
considered residents according to a
ruling by State Attorney General
Robert Y. Button.