Legal Opinion
City of Richmond v. Va. Elec. & Power Co.
Supreme Court of Virginia
Decided June 30, 2016No. Record 150617PublishedCited by 16 opinions
1Opinion of the Court
OPINION BY JUSTICE WILLIAM C. MIMS
In this appeal, we consider whether Code § 58.1-3814(H) permits a locality to impose a tax on natural gas consumed for the sole purpose of generating electricity.
I. BACKGROUND AND MATERIAL PROCEEDINGS BELOW
Virginia Electric and Power Company ("VEPCO") operates a gas-fired electric generation station located in the City of Richmond. The City sent VEPCO a tax assessment for natural gas consumed at the station between 2001 and 2004, ostensibly under Code § 58.1-3814(H). * The City later sent a second assessment for gas consumed between the years 2005 and 2008.…
2Cases cited4 opinions
- Zinone v. LEE'S CROSSING HOMEOWNERS ASS'NSupreme Court of Virginia · 2011
- Lynchburg Div. of Social Services v. CookSupreme Court of Virginia · 2008
- City of Lynchburg v. ENGLISH CONST.Supreme Court of Virginia · 2009
- Palace Laundry, Inc. v. Chesterfield CountySupreme Court of Virginia · 2008
3Cited by16 opinions
- Davis Ex Rel. Woodside Props., LLC v. MKR Dev., LLCSupreme Court of Virginia · 2018
- Paramont Coal Company Virginia, LLC & Brickstreet Mutual Insurance Company v. Dewey J. McCoyCourt of Appeals of Virginia · 2018
- Verizon Online LLC v. HorbalSupreme Court of Virginia · 2017
- Abu Jalloh v. S. W. Rodgers and Arch Insurance CompanyCourt of Appeals of Virginia · 2023
- City of Emporia v. County of GreensvilleCourt of Appeals of Virginia · 2024
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