City of Virginia Beach v. International Family Entertainment, Inc.

In this appeal, we consider whether a city has the authority to tax satellite transponders that are located on satellites that orbit the earth, but are owned and used by a corporation that had offices in that city.

International Family Entertainment, Inc. (International), filed its first amended petition for correction of erroneous assessment of personal property against the City of Virginia Beach (the City). International sought a correction of assessments for personal property it owned for the tax years 1993 through 1998, and it sought a refund of all taxes paid on the basis of those…