State and Local Taxation

» Supreme Court of Virginia Tax Opinions

What is “use” for cor…

What is “use” for corporate income tax apportionment purposes?

The Supreme Court of Virginia issued an opinion in Virginia Department of Taxation v. R.J. Reynolds Tobacco Co., Record No. 201263 (February 10, 2022). This case concerned what is considered property for corporate income tax apportionment purposes. C… Read More
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Selling Property to Colle…

Selling Property to Collect Taxes

The Supreme Court of Virginia issued an opinion in Emmanuel Worship Center, et al. v. City of Petersburg, Record No. 201322 (January 6, 2022). This case originated with Petersburg attempting to conduct a tax sale of Emmanuel Worship Center’s proper… Read More
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Why is the Supreme Court…

Why is the Supreme Court of Virginia being ignored?

A 2017 opinion of the Supreme Court of Virginia needs to be addressed. Read More
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Short-term Rentals and Lo…

Short-term Rentals and Local Taxes

The Supreme Court of Virginia issued an opinion in Norton v. Bd. of Supervisors, Record No. 201028 (May 27, 2021), concerning changes to taxes and zoning made by Fairfax County. The majority of the opinion concerned the zoning changes. As for the tax… Read More
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The Saga of International…

The Saga of International Paper and Isle of Wight County

What has been happening between International Paper Company and Isle of Wight County? The dispute is not over but the Supreme Court of Virginia has weighed in. Read More
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Papers about tax amnesty and gavel in a court.

Interpretation of the Tax Amnesty Program in the City of Richmond

On April 2, 2020, the Supreme Court of Virginia issued an unpublished opinion in HRIP Miller & Rhoads Acquisition, LLC v. City of Richmond. This case concerned the applicability of a tax amnesty program in the City of Richmond to the taxpayer; mo… Read More
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Supreme Court of Virginia…

Supreme Court of Virginia Weighs in on Taxpayer's Burden in Real Property Tax Valuation Challenges

On January 23, 2020, the Supreme Court of Virginia issued an opinion in Portsmouth 2175 Elmhurst, LLC v. City of Portsmouth, et al. Aside from a collection fee issue, this case concerns a challenge to a real property tax valuation and what must be pr… Read More
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Tax Law Blog

2022 Virginia Legislation…
May 2nd, 2022
Even though the Virginia General Assembly is not done considering tax issues for the year, a number of bills have been enacted that make changes to the Code of Virginia in areas concerning taxes. A summary of the legislation can be found here. Most o…
2022 Virginia Tax Legisla…
March 18th, 2022
In January, I wrote about various pieces of tax legislation that were introduced in the 2022 session of the Virginia General Assembly. Now the session has adjourned and will be reconvened to handle the budget for the upcoming biennium as well as nume…
What is “use” for cor…
February 14th, 2022
The Supreme Court of Virginia issued an opinion in Virginia Department of Taxation v. R.J. Reynolds Tobacco Co., Record No. 201263 (February 10, 2022). This case concerned what is considered property for corporate income tax apportionment purposes. C…

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