Legal Opinion
SOUTHERN RAILWAY COMPANY v. Commonwealth
Supreme Court of Virginia
Decided September 4, 1970No. Record 7257PublishedCited by 14 opinions
1Opinion of the CourtHarrison, J.
Southern Railway Company (Southern) and Virginia and Southwestern Railway Company (V&SW) appeal from an order of the State Corporation Commission (Commission), denying correction of the assessment of their property for local taxation for the year 1968.
Appellants contend that the Commission erred in upholding its assessment of value based upon an equalization ratio of 40% because, when applied to the property of the V&SW, such ratio violates an administrative practice followed by the Commission of valuing V&SW property at 25% of actual market value.
They further contend that the Commission…
2Cases cited15 opinions
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Skyline Swannanoa, Inc. v. Nelson CountySupreme Court of Virginia · 1947
- Washington County National Bank v. Washington CountySupreme Court of Virginia · 1940
- Union Tanning Co. v. CommonwealthSupreme Court of Virginia · 1918
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Marshall v. Northern Virginia Transp. Auth.Supreme Court of Virginia · 2008
- Richmond, Fredericksburg & Potomac Railroad v. State Corp.Supreme Court of Virginia · 1978
- Norfolk and Western Railway Co. v. CommonwealthSupreme Court of Virginia · 1971
- Harris v. LukhardCourt of Appeals for the Fourth Circuit · 1984
- N. AND W. RY. CO. v. CommonwealthSupreme Court of Virginia · 1971
9 more not listed; retrieve them via the Exa API.