Commissioner of the Revenue

Caroline DMV Select Contact Information: Sharon W. Carter, Commissioner of Revenue and Elizabeth B. Curran, Treasurer Address: 212 North Main Street Bowling Green, VA 22427 Telephone: 804-497-7100 Fax: 804-633-8072 Monday - Friday 9:00 a.m. - 4:30 p.m. Transactions Available at a DMV Select: DMV Selects can process vehicle titling and registration transactions; however, DMV Selects do not issue Driver's Licenses, Learners Permits or Identification Cards. Before visiting this location, check the following list of available transactions. Vehicle Titles and Registrations Original (with or without liens), substitute and replacement titles and title maintenance (to change information on title records, adding/removing of names). Original registrations, renewals (including fleets), transfers, re-issues, and plate surrenders. License Plates Specialized and personalized plate orders, including the issuance of motorcycle, permanent trailer, truck, taxicab and local government use plates. Permits and Placards Trip permits and overload permits. Original issue of handicapped parking placards. Transcript Requests Driver transcripts and vehicle transcripts (helpful for those who apply for job where a driver’s transcript is needed initially, submitted periodically or checked by their employer). Return Checks Full payment of return check fees. Voter Registration Applications

To provide the Caroline County Citizens quality service in meeting their tax responsibilities by applying Virginia and Caroline County Tax Laws with integrity and fairness.

In 17th c. Virginia, tax assessment was initially the responsibility of the Governor and his Privy Council. This worked well until the growth of the colony forced change. The Governor appointed a sheriff for each sire. Among the duties of the sheriff was tax assessment. In the mid 1600’s, the responsibility for tax assessments was transferred from the sheriffs to the county courts, which was often delegated to special appointees by the court justices. However, during the Revolutionary War, the need for increased taxes placed an extreme burden on the system of having court justices make assessments, and as a result, the General Assembly provided for commissioners of tax.

After experimenting with various assessment procedures under the Commissioner of Tax, the General Assembly created Commissioners of Revenue in 1786. As the number of individuals and items subject to taxation rose, the importance of the commissioner’s task grew. Consequently, they acquired constitutional stature in 1851.

The Commissioner of the Revenue holds office as an agent for the state, as well as the local government, and is the assessing officer on the local level for those taxes prescribed by the state law and local ordinance. As such, the office serves as a bridge between the local level of government and the state legislature.

The office administers all taxes and programs as provided for in the Code of Virginia and is directly accountable to the citizens.

Back to Top