Legal Opinion

Miller & Rhoads Bldg., L.L.C. v. City of Richmond

Supreme Court of Virginia

Decided September 15, 2016No. Record 151701PublishedCited by 30 opinions

1Opinion of the Court

OPINION BY JUSTICE CLEO E. POWELL

Miller & Rhoads Building, L.L.C. ("MRB") appeals the decision of the trial court ruling that the City of Richmond's (the "City") Tax Abatement for Rehabilitated Real Estate Program (the "Partial Exemption"), Richmond City Code §§ 98-149 to -159, 1 does not apply to special district taxes.

I. BACKGROUND

On March 17, 2006, MRB acquired the vacant Miller & Rhoads Building (the "building"). The building is located in a special service and assessment district of the City. Thus, in addition to being subject to the city-wide real estate tax, see Richmond City Code §…

Also in this document: Dissent.

2Cases cited39 opinions

  1. Arlington Central School District Board of Education v. MurphySupreme Court of the United States · 2006
  2. Perry v. Com.Supreme Court of Virginia · 2010
  3. Boynton v. KilgoreSupreme Court of Virginia · 2006
  4. Prillaman v. CommonwealthSupreme Court of Virginia · 1957
  5. Watkins v. HallSupreme Court of Virginia · 1934

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3Cited by30 opinions

  1. Rickman v. CommonwealthSupreme Court of Virginia · 2017
  2. Summers v. SyptakSupreme Court of Virginia · 2017
  3. Alice Minium v. David R. Hines, in his official capacity as Sheriff for Hanover CountyCourt of Appeals of Virginia · 2025
  4. Board of Supervisors v. Leach-LewisSupreme Court of Virginia · 2024
  5. CSE, Inc. v. Kibby Welding, LLC and Tabitha KibbyCourt of Appeals of Virginia · 2023

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