| Docket No. | Op. Below | Argument | Opinion | Author | Term |
|---|---|---|---|---|---|
| 040218 | - - | - - | November 5, 2004 | Russell | 2004 |
Citation: City of Martinsville v. COMM. BLVD. ASSOCS., 604 S.E.2d 69, 268 Va. 697, 2004 Va. LEXIS 144 (2004).
Holding
This appeal presents the question whether a taxpayer is entitled to relief under Code § 58.1-3984 for real estate taxes erroneously assessed during the interim between general reassessments. More specifically, may the taxpayer challenge an annual levy of taxes without showing that the previous general reassessment, upon which the annual levy was based, was erroneous? We answer the question in the affirmative.
