Legal Opinion
Chesterfield County v. Stigall
Supreme Court of Virginia
Decided November 2, 2001No. Record 002942PublishedCited by 8 opinions
1Opinion of the CourtJustice Koontz
In this appeal, we consider whether Code § 58.1-3241(A) authorizes Chesterfield County to assess “roll-back” taxes, defined in Code § 58.1-3237, against certain real property as a result of conveyances of the entire property in two separate parcels by the owner, in the absence of a change in the use of the property.
BACKGROUND
The material facts are not in dispute. In 1954, Charles W. Stigall acquired, by single deed, two contiguous parcels of real property consisting of approximately 135 acres in Chesterfield County. The larger of the two parcels, denominated by the parties in this case as the…
2Cases cited4 opinions
- Barr v. Town & Country Properties, Inc.Supreme Court of Virginia · 1990
- Cox Cable Hampton Roads, Inc. v. City of NorfolkSupreme Court of Virginia · 1991
- Mitchem v. CountsSupreme Court of Virginia · 2000
- Shelor Motor Co., Inc. v. MillerSupreme Court of Virginia · 2001
3Cited by8 opinions
- Perry v. Com.Supreme Court of Virginia · 2010
- Sheets v. CastleSupreme Court of Virginia · 2002
- Farnsworth v. CommonwealthCourt of Appeals of Virginia · 2004
- Lewis-Gale Medical Center, LLC v. AlldredgeSupreme Court of Virginia · 2011
- W & W Partnership v. Prince William BzaSupreme Court of Virginia · 2010
3 more not listed; retrieve them via the Exa API.