Mayfair Investment Properties v. City of Alexandria

By JUDGE ALBERT H. GRENADIER

The City has moved to dismiss the application for correction of erroneous assessment filed herein as it pertains to the year 1982. £n support of its motion the City alleges that the petitioners failed to appeal the assessment for 1982 to the Board of Equalization, thereby not exhausting all available administrative remedies. The petitioners argue that the filing deadline is not applicable to them in this case and that the City is estopped from claiming that the petitioners failed to exhaust their administrative remedies.

After a full review of the applicable…