Board of Directors of Tuckahoe Ass'n v. City of Richmond

In this appeal, we consider the trial court’s rulings that: 1) a city ordinance imposing utility taxes is unconstitutional on equal protection grounds, and 2) a condominium unit owners’ association, which purchased utility services at commercial rates, should be taxed as a residential purchaser under the ordinance.

The Tuckahoe Association, Inc. (the Association), a non-stock corporation organized under the Virginia Condominium Act, Code §§ 55-79.39 - 79.103, is comprised of the individual unit owners of the Tuckahoe Condominium. The condominium property consists of one building containing 68…