Children, Inc. v. City of Richmond

Children, Incorporated (Children) filed an application pursuant to Code § 58.1-3984 for relief from tax assessments levied by the City of Richmond for tax years 1989 through 1993. Children, a charitable organization, challenged assessments which taxed personal property it owned and used in its charitable activities. Children asserted that it was entitled to a tax exemption under the second clause of Article X, Section 6(f), of the 1971 Constitution of Virginia, generally referred to as the “grandfather clause.” Based on stipulated facts and argument of counsel, the trial court determined that…