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Home / Opinion Digests / Taxation – Commercial Property – ‘Universality’ Rule – Transportation Improvements (access required)

Taxation – Commercial Property – ‘Universality’ Rule – Transportation Improvements (access required)

The owners of commercially zoned real estate in Fairfax County lose their constitutional challenge to tax assessments under Va. Code §§ 58.1-3221.3 and 33.1-435, as the Supreme Court of Virginia says the property owners have failed to meet their burden to prove that no reasonable basis for the statutes’ tax classifications can be conceived; the ...

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