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Home / Opinion Digests / Horse Center Was ‘Open Space’ for Taxation (access required)

Horse Center Was ‘Open Space’ for Taxation (access required)

A circuit court erred in holding that land used for an equestrian center for a subdi­vision’s community association that also was open to association nonmembers, does not meet the definition of “open or common space” for tax purposes under Va. Code § 58.1- 3284.1(A), which excludes real property used for a commercial enterprise; the Supreme ...

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