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Smyth County Community Hospital v. Town of Marion

Supreme Court of Virginia

Decided March 3, 2000No. Record 990766PublishedCited by 14 opinions

1Opinion of the CourtJustice Lacy

In this appeal we consider whether the trial court correctly determined that Smyth County Community Hospital (the Hospital) was not entitled to a tax exemption pursuant to Code § 58.1-3606(A)(5) for property it owned and operated as a nursing home.

The Hospital is a Virginia non-stock, not-for-profit, tax exempt, community hospital located in Smyth County, Virginia. It owns and operates Francis Marion Manor (the Manor), an intermediate care nursing facility. Smyth County and the Town of Marion (collectively “the County”) assessed real and personal property taxes on the nursing home property…

2Cases cited7 opinions

  1. Cheatham v. GregorySupreme Court of Virginia · 1984
  2. Commonwealth v. Lynchburg Young Men's Christian Ass'nSupreme Court of Virginia · 1914
  3. Westminster-Canterbury of Hampton Roads, Inc. v. City of Virginia BeachSupreme Court of Virginia · 1989
  4. County of Hanover v. Trustees of Randolph-Macon CollegeSupreme Court of Virginia · 1962
  5. Board of Supervisors v. Medical Group Foundation Inc.Supreme Court of Virginia · 1964

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3Cited by14 opinions

  1. Pruett v. InmanSupreme Court of North Carolina · 1960
  2. Virginia College Building Authority v. LynnSupreme Court of Virginia · 2000
  3. William H. Gordon Assocs., Inc. v. Heritage FellowshipSupreme Court of Virginia · 2016
  4. Daily Press, Inc. v. City of Newport NewsSupreme Court of Virginia · 2003
  5. Van Buren County Hospital & Clinics v. Board of ReviewSupreme Court of Iowa · 2002

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