Smith v. Board of Supervisors

This is an appeal from an order denying certain taxpayers relief from allegedly erroneous assessments of real estate. It raises the question whether a circuit court may properly remand a challenged assessment to the assessor for further consideration. We also revisit, for the fourth time in recent years, the methodology employed by Fairfax County for the appraisal of income-producing property. See Fairfax County v. Nassif, 223 Va. 400, 290 *252S.E.2d 822 (1982) (Nassif I); Bd. of Sup. v. Donatelli & Klein, 228 Va. 620, 325 S.E.2d 342 (1985); and Nassif v. The Board of Supervisors, 231 Va. 472,…