Close Up Foundation v. Arlington County Board of Supervisors

By Judge Benjamin N. A. Kendrick

This matter is before this court on Petitioner’s Application for Relief from Erroneous Assessment of Personal Property, as amended to exempt its personal property from tax assessments by the Commissioner of Revenue of Arlington County for the years 1984, 1985, 1986, 1987, 1988, 1989, 1990, and 1991. This Court has jurisdiction to hear this matter pursuant to § 58.1-3984, et seq. of the Code of Virginia (1950, as amended).

Evidence was presented over two days of hearings. Briefs have been filed, argument has been heard, and the case is mature for a decision. The…