Citizens' Foundation of the Richmond Professional Institute, Inc. v. City of Richmond

The city of Richmond filed a motion for judgment against the Citizens’ Foundation of the Richmond Professional Institute, Inc. The motion alleged that the Foundation owned three parcels of land in the city upon which it had refused to pay real estate taxes for the years 1960, 1961, 1962 and 1963. Judgment was demanded against the Foundation for the amount of the taxes, plus penalties and interest.

The Foundation filed grounds of defense alleging that the property in question was exempt from taxation under the provisions of Section 183 of the Constitution of Virginia and the statutes enacted…