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COUNTY BD. v. DEPT. OF TAXATION

Record No. 891135.

393 S.E.2d 194 (1990)

COUNTY BOARD OF ARLINGTON COUNTY, et al. v. COMMONWEALTH of Virginia DEPARTMENT OF TAXATION, et al.

Supreme Court of Virginia.

June 8, 1990.

Attorney(s) appearing for the Case

Cynthea L. Perry, Deputy County Atty., Charles G. Flinn, County Atty. (Ashton P. Trice and Bryan T. Camp, Asst. County Attys., Philip G. Sunderland, City Atty., Thomas W. McCandlish, Timothy M. Kaine, Mezzulo & McCandlish, Richmond, on briefs), for appellants.

Barbara M. Rose, Sr. Asst. Atty. Gen. (Mary Sue Terry, Atty. Gen., K. Marshall Cook, Deputy Atty. Gen., James G. Council, Asst. Atty. Gen., on brief), for appellee Com. of Va. Dept. of Taxation.

Everett B. Gibson, Memphis, Tenn. (Charles A. Hartz, Jr., Richmond, Anne M. Stolee, Memphis, Tenn., Francis A. Cherry, Jr., Richmond, Laughlin, Halle, Gibson & McBride, Memphis, Tenn., Randolph, Boyd, Cherry & Vaughan, on brief), Richmond, for appellee Richmond, Fredericksburg and Potomac R. Co.

Present: All the Justices.

WHITING, Justice.

In this appeal, we decide whether the State Tax Commissioner's assessment of railroad real estate based upon an appraisal technique known as the "unit method" is consistent with the provisions of Article X, § 2 of the Constitution of Virginia. As pertinent, that section provides: "[a]ll assessments of real estate and tangible personal property shall be at their fair market value, to be ascertained as prescribed by law." Id.

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