Legal Opinion

Comcast of Chesterfield County, Inc. v. Board of Supervisors

Supreme Court of Virginia

Decided February 27, 2009No. Record 080946PublishedCited by 11 opinions

1Opinion of the Court

OPINION BY Justice CYNTHIA D. KINSER.

This appeal involves a dispute between the Board of Supervisors of Chesterfield County (County) and Comcast of Chesterfield County, Inc. (Comcast) concerning the County's classification of certain personal property used by Comcast in its cable television business as tangible personal property pursuant to Code § 58.1-1101(A)(2a). The issue before the circuit court was whether the contested property falls under the "machines and tools" exception to the statutory classification of personal property used in cable television businesses as intangible, and is…

2Cases cited16 opinions

  1. Thompson Ex Rel. Thompson v. Skate America, Inc.Supreme Court of Virginia · 2001
  2. Daniels v. Truck & Equipment Corp.Supreme Court of Virginia · 1964
  3. Ragan v. Woodcroft Village ApartmentsSupreme Court of Virginia · 1998
  4. James Ex Rel. Duncan v. JamesSupreme Court of Virginia · 2002
  5. Hampton Roads Sanitation District Commission v. SmithSupreme Court of Virginia · 1952

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3Cited by11 opinions

  1. Jenkins v. MehraSupreme Court of Virginia · 2011
  2. Rutter v. OAKWOOD LIVING CENTERS OF VA.Supreme Court of Virginia · 2011
  3. Seguin v. Northrop Grumman Systems Corp.Supreme Court of Virginia · 2009
  4. McLane v. VereenSupreme Court of Virginia · 2009
  5. Adrienne Pederson v. Shawn D. PedersonCourt of Appeals of Virginia · 2016

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

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