Knopp Bros. v. Department of Taxation

By JUDGE RUDOLPH BUMGARDNER, III

The Plaintiff has filed a Motion for Summary Judgment claiming that the assessment notice dated April 1, 1981, was filed more than three years from the date the taxes became due and payable. The parties argued their positions by brief.

The Department of Taxation argues that the taxes were assessed July 18, 1978, which was well within the three-year period allowed by Va. Code § 58.1-634. The taxpayer argues that the holding in Knopp Brothers v. Dept. of Taxation, 234 Va. 383 (1987), established October 27, 1981, as the date of the assessment, and that obviously…