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EDGEFIELD APARTMENTS, ETC. v. CITY OF PORTSMOUTH

Record No. 761293.

238 S.E.2d 802 (1977)

EDGEFIELD APARTMENTS AND CHURCHLAND SQUARE APARTMENTS v. CITY OF PORTSMOUTH.

Supreme Court of Virginia.

November 23, 1977.

Attorney(s) appearing for the Case

J. S. Livesay, Jr., Howard E. Gordon, Virginia Beach (Schlitz, Levy & Livesay, Ltd., Hofheimer, Nusbaum & McPhaul, Norfolk, on brief), for appellants.

Gordon B. Tayloe, Jr., City Atty. (James T. Martin, Asst. City Atty., on brief), for appellee.

Before CARRICO, HARRISON, COCHRAN, HARMAN, POFF and COMPTON, JJ.

PER CURIAM.

Edgefield Apartments and Churchland Square Apartments sought declaratory judgments of the correct utility taxes assessable against them by the City of Portsmouth pursuant to the City's Utility Services Tax.1 Edgefield and Churchland own apartment complexes in Portsmouth containing 176 and 150 separate family living units, respectively. The causes were consolidated, and the trial court held that in each instance the "separate...

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