Where a county’s expert testified that two tax assessments were more than the property’s fair market value, the property owner overcame the presumption that a taxing authority’s assessment is presumed to be correct. Assessments and opinions In 1988, CSHV leased ...

Tagged with: Supreme Court of Virginia Taxation

An internet service provider must pay a city’s business tax assessments because the city began collecting the tax before the effective date of a federal law that bars taxation of internet service access revenues. Background This case involves the interplay ...

Tagged with: Judge David W. Lannetti Norfolk City Circuit Court Taxation Virginia Circuit Courts

The circuit court correctly upheld the Fairfax County Board of Supervisors’ amendment of the county’s zoning ordinance, and the imposition of a two percent lodging tax on short-term rentals of residential homes. Zoning amendments Appellants (hosts) are a group of ...

Tagged with: Justice Cleo E. Powell Supreme Court of Virginia Taxation

The city of Hampton’s Business, Professional, and Occupational License tax is best understood as a tax on a business’s gross receipts rather than a fee for the privilege of conducting business in the city. As such, the federal Internet Tax ...

Tagged with: Judge Charles E. Poston Norfolk Circuit Court Taxation Virginia Circuit Courts

A county’s machinery and tool tax assessment was not valid where the county enacted a tax increase coupled with a tax relief program that operated as a partial tax emption for some taxpayers. Background International Paper owns a plant in ...

Tagged with: Justice S. Bernard Goodwyn Supreme Court of Virginia Taxation

Where the city of Norfolk levies its Business, Professional, and Occupational License tax on an internet provider’s gross income, this violates the federal Internet Tax Freedom Act unless Norfolk’s tax has been grandfathered under the ITFA. The court does not ...

Tagged with: Judge David W. Lannetti Norfolk City Circuit Court Taxation Virginia Circuit Courts

A county’s tax assessments of appellant’s industrial property are not entitled to the presumption of correctness. One assessment was not based on any of the three accepted approaches, and another was based on only one approach without considering and rejecting ...

Tagged with: Chief Justice Donald W. Lemons Supreme Court of Virginia Taxation

A petitioner filed her “innocent spouse” tax claim one week late because IRS representatives allegedly misinformed her of the filing deadline, but the U.S. Tax Court had no authority to waive compliance. Background The IRS charged Shari and Derek Nauflett ...

Tagged with: 4th U.S. Circuit Court of Appeals Civil Procedure Judge G. Steven Agee Taxation

For tax purposes, the City of Fairfax must assess Army Navy Country Club’s land as residential property and omit “improvements” (e.g. clubhouse, pool, tennis courts) that would be demolished in the event of residential development. Background This case challenges tax ...

Tagged with: Fairfax County Circuit Court Judge Daniel E. Ortiz Real Estate Real Property Taxation Virginia Circuit Courts

A bank’s suit seeking a determination that tax liens against a foreclosed property must be discharged was a quiet title action for which the United States has waived sovereign immunity. Background The Knapps, who owned real property in Richlands, Virginia, ...

Tagged with: Banking Constitutional Judge James P. Jones Mortgage Real Property Taxation U.S. District Court - Western District