FFW Enterprises v. Fairfax County

By Judge Jane Marum Roush

This matter came on for a hearing on April 3, 2009, on the parties’ cross-motions for summary judgment. At that time, the court took the motions under advisement. I have now had the opportunity to consider fully the pleadings, the joint stipulation of admitted facts, and the arguments of counsel. For the reasons stated below, plaintiff’s Motion for Summary Judgment will be denied, while defendants’ Motion for Summary Judgment will be granted.

Background

In this case, the plaintiff is challenging the constitutionality of two Virginia statutes authorizing the taxation of…