Seaone v. Fairfax County Board of Supervisors

By Judge Arthur B. Vieregg, Jr.

Plaintiff Robert J. J. Seaone filed the captioned action against the Board of Supervisors of Fairfax County and Paul E. Smith, the Supervisor of Assessments of Fairfax County (collectively referred to as the “County”) to correct tax assessments made against his improved real property, the Merrifield Plaza Shopping Center (“Center”)1 for the 1989, 1990, 1991, *352and 1992 tax years. Evidence was received on January 19, 24, and 25, 1994, after which this case was taken under advisement.2 J am now prepared to furnish my decision to the parties and counsel.

I. An…