Louisa County v. Virginia Department of Taxation

By Judge Jay T. Swett

In this declaratory judgment action, the County of Louisa challenges the constitutionality of Va. Code § 58.1-2604(A). In the alternative, it seeks a declaration that the manner in which the Virginia Department of Taxation determined the local assessment ratio for Louisa County as required by § 58.1-2604(A) is contrary to the laws of the Commonwealth. The Virginia Department of Taxation filed a demurrer contending that this Court is without jurisdiction to hear the case and that the action must be brought in the State Corporation Commission. In the alternative, the…