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JOHNSON v. ARLINGTON COUNTY

Record No. 160246.

794 S.E.2d 389 (2016)

Ralph JOHNSON, Trustee for Wakefield Manor Associates, et al. v. ARLINGTON COUNTY.

Supreme Court of Virginia.

December 22, 2016.

Attorney(s) appearing for the Case

Zachary G. Williams ( Jennifer A. Brust ; Bean, Kinney & Korman, on briefs), Arlington, for appellants.

Ara L. Tramblian , Deputy County Attorney ( Susan D. Stout , Assistant County Attorney, on brief), for appellee.

PRESENT: All the Justices.

Wakefield Manor and Courthouse Manor, two Arlington County taxpayers, challenge the County's inclusion of "transferrable development rights," or TDRs, in their real estate assessment. They argue that the County had no authority to assess and tax TDRs on their properties for the years 2012 through 2015. We...

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