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YORK COUNTY v. PENINSULA AIRPORT COM'N

Record No. 850873.

369 S.E.2d 665 (1988)

COUNTY OF YORK v. PENINSULA AIRPORT COMMISSION.

Supreme Court of Virginia.

June 10, 1988.

Attorney(s) appearing for the Case

Thomas W. Athey, Co. Atty., for appellant.

Herbert V. Kelly (James R. Richards, Newport News, on brief), for appellee.

Present: All the Justices.

POFF, Justice.

The dispositive issue framed in this appeal is whether the Peninsula Airport Commission (PAC) is a political subdivision within the meaning of Article X, Section 6(a), of the Virginia Constitution and former Code § 58-12(1) (now, Code § 58.1-3606) and, as such, exempt from taxation by the County of York (the County).

By Acts 1946, c. 22, the General Assembly provided that, if any two or more of the counties of Warwick, Elizabeth City...

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