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BOARD OF SUP'RS OF FAIRFAX COUNTY v. NASSIF

Record No. 791212.

290 S.E.2d 822 (1982)

BOARD OF SUPERVISORS OF FAIRFAX COUNTY, et al. v. David E. NASSIF, d/b/a, etc.

Supreme Court of Virginia.

April 30, 1982.

Attorney(s) appearing for the Case

A. Robert Cherin, Deputy County Atty. (David T. Stitt, County Atty., on briefs), for appellants.

Robert C. Fitzgerald, Bruce A. Kimble, Fairfax (Fitzgerald & Smith, P. C., Fairfax, on brief), for appellee.

John G. MacConnell, Asst. Atty. Gen. (Marshall Coleman, Atty. Gen., Kenneth W. Thorson, Norman K. Marshall, Asst. Attys. Gen., on briefs), for amicus curiae Com. of Va., Dept. of Taxation, for appellants.

Cyril D. Calley, City Atty.; Harry P. Hart; Murphy, Hart & O'Neill, Alexandria, on brief, for amicus curiae City of Alexandria, for appellants.

Joseph P. Rapisarda, Jr., Asst. County Atty., on brief, for amicus curiae County of Henrico, for appellants.

Howard W. Dobbins, William A. Young, Jr., Wallerstein, Goode & Dobbins, Richmond, on briefs, for amicus curiae Virginia Municipal League, for appellants.

Sally T. Warthen, Manakin-Sabot, on brief, for amicus curiae Virginia Ass'n of Assessing Officers, for appellants.

Before CORRICO, C. J., and COCHRAN, POFF, COMPTON, THOMPSON, STEPHENSON and RUSSELL, JJ.

CARRICO, Chief Justice.

This is an appeal by the Board of Supervisors of Fairfax County from a final order reducing the 1978 tax assessment on property owned by David E. Nassif, doing business as Suffolk Properties. The property consists of three adjacent parcels of land improved by a multistory office building and paved parking areas. The building contains 229,549 square feet of leasable space, approximately 94% of which is rented to the federal government for a...

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