Legal Opinion
Woolford v. Virginia Dep't of Taxation
Supreme Court of Virginia
Decided November 22, 2017No. Record 161095PublishedCited by 7 opinions
1Opinion of the Court
OPINION BY JUSTICE STEPHEN R. McCULLOUGH
The Tax Department rescinded $4.9 million in land preservation tax credits it had previously awarded to the Woolfords. The circuit court sustained that decision, reasoning that the appraiser the Woolfords hired was not a "qualified appraiser" within the intendment of Code § 58.1-512(B). For the reasons noted below, we will reverse that determination and will remand for further proceedings.
BACKGROUND
For more than 160 years, the Woolford family has owned a 450-acre farm in King William County. 1 In anticipation of applying for a land preservation tax…
2Cases cited6 opinions
- Jennings v. StephensSupreme Court of the United States · 2015
- Horner v. Department of Mental HealthSupreme Court of Virginia · 2004
- Syed v. ZH TECHNOLOGIES, INC.Supreme Court of Virginia · 2010
- Jones v. WilliamsSupreme Court of Virginia · 2010
- VIRGINIA MARINE RESOURCES COM'N v. ClarkSupreme Court of Virginia · 2011
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3Cited by7 opinions
- New Age Care, LLC v. Caroline Juran, Executive DirectorCourt of Appeals of Virginia · 2020
- Platt v. GriffithSupreme Court of Virginia · 2021
- Sarah Ellis Peed v. Virginia Department of Transportation and Washington Gas Light CompanyCourt of Appeals of Virginia · 2021
- The Sierra Club v. Virginia Board of Housing and Community DevelopmentCourt of Appeals of Virginia · 2026
- Travis Alexander Bland Henderson, s/k/a Travis Alexander Bland-Henderson v. Commonwealth of VirginiaCourt of Appeals of Virginia · 2023
2 more not listed; retrieve them via the Exa API.