Legal Opinion
Board of Supervisors v. Corbett
Supreme Court of Virginia
Decided June 14, 1965No. Record 6107PublishedCited by 8 opinions
1Opinion of the CourtSpratley, J.
The real issue in this case is whether the Board of Supervisors of Henrico County, by virtue of Code, § 15.1-522, 1964 Repl. Vol., possesses the power to levy taxes and assessments as specified in Code, § 15.1-841, 1964 Repl. Vol., and thus have the power to enact a retail sales and use tax ordinance.
Code, § 15.1-522 reads as follows:
“Powers of boards of certain counties. — The board of supervisors of counties:
“(1) Adjoining and abutting any city, within or without this State, having a population of one hundred and twenty-five thousand or more,
“(2) Adjoining any county which adjoins and abuts…
2Cases cited11 opinions
- Smith v. BryanSupreme Court of Virginia · 1902
- Fallon Florist, Inc. v. City of RoanokeSupreme Court of Virginia · 1950
- Board of Supervisors v. BazileSupreme Court of Virginia · 1954
- Gandy v. County of Elizabeth CitySupreme Court of Virginia · 1942
- Smith v. KelleySupreme Court of Virginia · 1934
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Board of Supervisors v. Reed's Landing Corp.Supreme Court of Virginia · 1995
- National Realty Corp. v. City of Virginia BeachSupreme Court of Virginia · 1968
- Delta Air Lines, Inc. v. County BoardSupreme Court of Virginia · 1991
- Gordon v. Board of Supervisors of Fairfax CountySupreme Court of Virginia · 1967
- Gordon v. Board of Supervisors of Fairfax CountySupreme Court of Virginia · 1967
3 more not listed; retrieve them via the Exa API.