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CITY OF VIRGINIA BEACH v. INT. FAM. ENT.

Record No. 011307.

561 S.E.2d 696 (2002)

263 Va. 501

CITY OF VIRGINIA BEACH v. INTERNATIONAL FAMILY ENTERTAINMENT, INC.

Supreme Court of Virginia.

April 19, 2002.

Attorney(s) appearing for the Case

Mark D. Stiles (Leslie L. Lilley; Lawrence S. Spencer, Jr., Virginia Beach, on briefs), for appellant.

William G. Broaddus (McGuireWoods, on brief), for appellee.

Present: All the Justices.

HASSELL, Justice.

In this appeal, we consider whether a city has the authority to tax satellite transponders that are located on satellites that orbit the earth, but are owned and used by a corporation that had offices in that city.

International Family Entertainment, Inc. (International), filed its first amended petition for correction of erroneous assessment of personal property against the City of Virginia Beach (the City). International sought a correction...

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