Virginia Hiway, Inc. v. City of Richmond

By Judge Robert L. Harris, Sr.

In late 1991, the City of Richmond assessed Virginia Hiway, Inc., a transportation broker, with a business license tax and sought to recover amounts it claimed were due for the years 1988 to 1991. Virginia Hiway challenges that assessment, fundamentally, on the validity of the levy, and alternatively, on the manner in which the assessment was calculated. Because the Court finds that the levy was invalid, the latter issue need not be addressed.

Virginia Hiway challenged the validity of the levy both by raising constitutional questions and by questioning the city’s…