CHESTERFIELD COUNTY v. STIGALL

Record No. 002942.

554 S.E.2d 49 (2001)

262 Va. 697

CHESTERFIELD COUNTY v. Margaret B. STIGALL, Trustee, et al.

Supreme Court of Virginia.

November 2, 2001.


Attorney(s) appearing for the Case

Steven L. Micas, County Attorney (Jeffrey L. Mincks, Deputy County Attorney; David W. Robinson, Assistant County Attorney, on briefs), for appellant.

William G. Broaddus (McGuireWoods, on brief), Richmond, for appellees.

Present: All the Justices.


KOONTZ, Justice.

In this appeal, we consider whether Code § 58.1-3241(A) authorizes Chesterfield County to assess "roll-back" taxes, defined in Code § 58.1-3237, against certain real property as a result of conveyances of the entire property in two separate parcels by the owner, in the absence of a change in the use of the property.

BACKGROUND

The material facts are not in dispute. In 1954, Charles...

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