West Creek Assocs., LLC v. County of Goochland

OPINION BY Justice CYNTHIA D. KINSER.

This appeal involves numerous applications for relief from the allegedly erroneous assessment of real property taxes. The primary issue concerns whether a taxpayer must prove manifest error in the "manner" in which a taxing authority arrived at the assessed value of real property or whether a taxpayer can prevail by proving a sufficient disparity between the assessed value of real property and its fair market value. Because we conclude the circuit court erred by holding that, in order to show manifest error, a taxpayer must prove what information the…