Shoosmith Bros. v. County of Chesterfield

LACY, Justice.

In this appeal, we consider whether the trial court erred in sustaining the County's assessment of real property operated as a landfill.

I

Shoosmith Brothers, Inc. (Shoosmith) owns a 1,163 acre parcel of land in Chesterfield County. Although the parcel is designated as a single tax parcel for real estate taxation purposes, the parcel is divided into separate tracts based on the use of those tracts to determine its fair market value.

For the past 27 years Shoosmith has used 200 acres of the parcel as a sanitary landfill under a conditional use permit Shoosmith obtained from the…