Shenandoah Associates v. Shenandoah County

By Judge Dennis L. Hupp

The petitioner, Shenandoah Associates (hereinafter “owner”), owns improved real estate in the Town of Woodstock known as John S. Perry House. This is a sixty-two-unit, housing facility for the elderly and handicapped. In 1996, the County of Shenandoah assessed the property as follows: land: $151,800.00; building: $2,154,600.00; total: $2,305,400.00. The owner claims that this valuation is erroneous and petitions this court to correct the tax assessments based thereon pursuant to Virginia Code § 5 8.1 - 3984. The owner has filed two petitions, the first bearing docket…