Board of Supervisors v. HCA Health Service of Virginia, Inc.

In this appeal, we consider whether the trial court erred: (1) in holding that the Board of Supervisors of Fairfax County (the Board) committed manifest error in making certain real estate tax assessments of a hospital property; and (2) in correcting the assessments under the evidence presented.

HCA Health Services of Virginia, Inc. (HCA) filed a petition in the trial court under Code § 58.1-3984 alleging that the Board erroneously assessed its property, known as Reston Hospital (the hospital), in 1991, and in 1993 through 1996. The Board assessed the value of the hospital property in those…