Legal Opinion

Lee Gardens Arlington Ltd. Partnership v. Arlington County Board

Supreme Court of Virginia

Decided November 3, 1995No. Record 950305PublishedCited by 17 opinions

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

  1. Rakes v. FulcherSupreme Court of Virginia · 1970
  2. Albemarle County v. Marshall, ClerkSupreme Court of Virginia · 1975
  3. City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1995
  4. Richard L. Deal & Associates, Inc. v. CommonwealthSupreme Court of Virginia · 1983
  5. Browning-Ferris, Inc. v. CommonwealthSupreme Court of Virginia · 1983

1 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Gilbreath v. BrewsterSupreme Court of Virginia · 1995
  2. Virginia Society for Human Life, Inc. v. CaldwellSupreme Court of Virginia · 1998
  3. VIRGINIA SOC. FOR HUMAN LIFE v. CaldwellSupreme Court of Virginia · 1998
  4. Virginia Society for Human Life, Inc. v. CaldwellCourt of Appeals for the Fourth Circuit · 1998
  5. Orchard Glen East, Inc. v. Board of SupervisorsSupreme Court of Virginia · 1997

12 more not listed; retrieve them via the Exa API.

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