Richmond Memorial Hospital v. City of Richmond

BY JUDGE MELVIN R. HUGHES, JR.

In this case, plaintiff Richmond Memorial Hospital (RMH), which for many years has been exempt from the payment of real estate taxes as a nonprofit hospital, has brought an action against die City of Richmond alleging an erroneous assessment for tax years 1996 through May 31,1998. The case is brought under Va. Code § 58.1-3984 which authorizes suits for relief from erroneous tax assessments. The case has many issues all bearing on whether the RMH property should continue to enjoy tax exempt status. Hie salient issues bearing on the ultimate question, whether file…