Tidewater Psychiatric Institute, Inc. v. City of Virginia Beach

This is a taxpayer’s appeal from a judgment upholding assessments of a private psychiatric hospital facility for the tax years 1990 through 1995.

BACKGROUND

Tidewater Psychiatric Institute, Inc. (Tidewater) filed an application and subsequent amended application for relief to correct alleged erroneous assessments for the tax years 1990 through 1995 of two parcels in the City of Virginia Beach (the City) that Tidewater owned or leased, 2 asserting that these assessments “were arbitrary, inequitable and excessive.”

In the course of pretrial discovery, Tidewater filed supplemental interrogatories…