Monument Associates v. Arlington County Board

In this appeal from the denial of an application for relief from claimed erroneous assessments of local taxes, we consider whether the trial court correctly ruled that the taxpayer had failed to carry its burden to prove the assessments were “invalid or illegal,” as required by the applicable statute.

In December 1987, appellants Monument Associates, Olympia & York Equity Corp., and NF Associates #9 (collectively, the taxpayer) filed an Application for Relief under Code § 58.1-3984 against the Arlington County Board and its Commissioner of Revenue (collectively, the County) seeking correction…