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MOUNTAIN VIEW LTD. v. CLIFTON FORGE

Record No. 972275.

504 S.E.2d 371 (1998)

MOUNTAIN VIEW LIMITED PARTNERSHIP, and Clifton Woods Limited Partnership v. The CITY OF CLIFTON FORGE.

Supreme Court of Virginia.

September 18, 1998.

Attorney(s) appearing for the Case

Ellen M. Arthur, Lexington, for appellants.

Frank K. Friedman (Elizabeth K. Dillon; Woods, Roger & Hazelgrove, on brief), Roanoke, for appellee.

Present: All the Justices.

KEENAN, Justice.

In this appeal, we decide whether a former ordinance setting rates for refuse collection constituted an impermissible tax and whether the rate classifications contained in the ordinance were reasonable.

I.

In June 1991, the City Council for the City of Clifton Forge (City) enacted an ordinance increasing refuse collection charges in the City based on a classification system of residential and commercial users (1991 Ordinance).

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