County Board of Arlington County v. Stull

In the court below, the taxpayer, Neil F. Stull, filed a petition for “Relief from Erroneous Assessment” (Code § 58-1145). The petition sought to have declared “null and void” the 1973 assessment by Arlington County of a 1971 Lincoln automobile owned by the taxpayer. Ruling that the situs of the vehicle for tax purposes was not in Arlington County in 1973, the trial court declared the assessment void. On appeal, the controlling question is whether the evidence supports the trial court’s decision.

The record shows that, at relevant times, the taxpayer, a retired attorney, was a resident and…