Legal Opinion
Vienna Metro, L.L.C. v. Fairfax County Board of Supervisors
Fairfax County Circuit Court
Decided April 23, 2013No. Case No. CL-2011-6322PublishedCited by 1 opinion
1Opinion of the Court
By Judge Dennis J. Smith
The Plaintiff, Vienna Metro, L.L.C., asserts that Fairfax County erred in its assessment of the value of their property for tax years 2008,2009,2010, and 2011. The Virginia Constitution and the Code of Virginia require that localities assess taxable property at its fair market value. Va. Const., art. X, § 2; Va. Code § 58.1-3201; see also Keswick Club v. County of Albemarle, 273 Va. 128, 136, 639 S.E.2d 243 (2007). A taxpayer may challenge the locality’s assessment in the Circuit Court; however, the Court must presume “that the valuation determined by the assessor or…
2Cases cited9 opinions
- City of Norfolk v. SnyderSupreme Court of Virginia · 1933
- Fruit Growers Express Co. v. City of AlexandriaSupreme Court of Virginia · 1976
- Tuckahoe Woman's Club v. City of RichmondSupreme Court of Virginia · 1958
- City of Richmond v. GordonSupreme Court of Virginia · 1982
- Richmond, Fredericksburg & Potomac Railroad v. State Corp.Supreme Court of Virginia · 1978
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3Cited by1 opinion
- Staunton Mall Realty Management, L.L.C. v. Augusta County Board of SupervisorsAugusta County Circuit Court · 2015