MONUMENT ASSOCIATES v. ARLINGTON COUNTY

Record No. 901308.

408 S.E.2d 889 (1991)

MONUMENT ASSOCIATES, et al. v. ARLINGTON COUNTY BOARD, et al.

Supreme Court of Virginia.

September 20, 1991.


Attorney(s) appearing for the Case

William T. Freyvogel, McLean (Kevin V. McAlevy, Adams, Porter & Radigan, on briefs), for appellants.

Peter H. Maier, Asst. County Atty. (Charles G. Flinn, County Atty., on brief), for appellees.

Present: CARRICO, C.J., and COMPTON, STEPHENSON, RUSSELL, WHITING, LACY and HASSELL, JJ.


COMPTON, Justice.

In this appeal from the denial of an application for relief from claimed erroneous assessments of local taxes, we consider whether the trial court correctly ruled that the taxpayer had failed to carry its burden to prove the assessments were "invalid or illegal," as required by the applicable statute.

In December 1987, appellants Monument Associates, Olympia & York Equity Corp., and NF Associates...

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