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Special improvements tax tested

The Supreme Court of Virginia will hear a challenge to the constitutionality of Virginia Code § 33.1-435, the law that permits a special improvements tax for specific projects in a limit section of a locality, in FFW Enterprises v. Fairfax County, et al., Record No. 091883, and FFW Enterprises v. Fairfax County Economic Development Authority, et al. Record No. 091930.

Other appeals granted by the court within the last week are:

Parkridge 6 LLC and Statutory Defendants, etc. v. Fairfax County Economic Development Authority, Record No. 092006, a challenge to the validation of bonds for construction of the Metro extension to Dulles International Airport.

Studio Center Corporation v. WKW Construction LLC, Record No. 092257, a challenge to the interpretation by a Virginia Beach Circuit judge of § 54.1-1115(C), which pertains to work done by an unlicensed contractor.

Larry Hood v. Commonwealth, Record No. 092402, whether a defendant in Pittsylvania County Circuit Court accused of being a sexually violent predator had to agree to cooperate with a government psychologist before the appointment of counsel.

Ernest P. Francis v. Miriam Y. Dikun
, Record No. 092546, challenge to the failure of an Alexandria Circuit judge to award attorneys’ fees in a civil dispute.

Dunn, McCormack & MacPherson v. Gerald Connolly
, Record No. 100260, whether a Fairfax County Circuit judge properly sustained a demurrer to a claim of intentional interference with a business expectancy.

One comment

  1. The FFW Enterprises case also tests the constitutionality of Va. Code § 58.1-3221.3, a separate ad valorem real estate tax instituted by Fairfax County. Both taxes only affect commercial real property, and specifically exclude other real property, like residential real property, from the tax. And both taxes raise money solely for transportation improvements in the taxing jurisdiction. Petitioner argues that these taxes are unconstitutional under the uniformity provision of the Virginia Constitution, Art. X, Sec. 1.

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