Lee Gardens Arlington Ltd. Partnership v. Arlington County Board
Supreme Court of Virginia
1Opinion of the Court
SENIOR JUSTICE POFF
delivered the opinion of the Court.
This is a taxpayer’s appeal from a judgment upholding a tax assessment of Sheffield Court Apartments, a large garden apartment complex owned by Lee Gardens Arlington Limited Partnership (Lee Gardens, or the taxpayer).
On January 16, 1992, the property was valued at $33,719,278. The County Board of Arlington County (the County) approved a partial exemption for rehabilitation which reduced the assessed value to $24,539,900. In October, based upon a review of a three-year history of Sheffield Court’s report of operating income and expense and…
2Cases cited6 opinions
- Rakes v. FulcherSupreme Court of Virginia · 1970
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- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1995
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- Browning-Ferris, Inc. v. CommonwealthSupreme Court of Virginia · 1983
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- Orchard Glen East, Inc. v. Board of SupervisorsSupreme Court of Virginia · 1997
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