Legal Opinion
Washington County National Bank v. Washington County
Supreme Court of Virginia
Decided September 5, 1940No. Record No. 2183PublishedCited by 24 opinions
1Opinion of the CourtHolt, J.
Under review is a motion to correct a tax assessment said to be erroneous and excessive.
The property taxed is a five-story bank building at the intersection of Main and Wall streets in the town of Abingdon in Abingdon magisterial district of Washington county.
There is a clear presumption in favor of these assessments which must be met and overborne before a petitioner can prevail. Values are matters of opinion. Estimates of competent and disinterested witnesses must vary, and so, *218at the most, all that we can hope for is that rough justice be done. City of Norfolk v. Holland, 163 Va. 342, 175…
2Cases cited4 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- City of Roanoke v. GibsonSupreme Court of Virginia · 1933
- City of Norfolk v. HollandSupreme Court of Virginia · 1934
3Cited by24 opinions
- Burritt Mutual Savings Bank v. City of New BritainSupreme Court of Connecticut · 1959
- Tuckahoe Woman's Club v. City of RichmondSupreme Court of Virginia · 1958
- Harris County Appraisal District v. United Investors Realty Trust, Texas Court of Appeals, 14th District (Houston)2001
- Board of Supervisors v. Leasco Realty, Inc.Supreme Court of Virginia · 1980
- Skyline Swannanoa, Inc. v. Nelson CountySupreme Court of Virginia · 1947
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