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ALDERSON v. COUNTY OF ALLEGHANY

Record No. 022578.

585 S.E.2d 795 (2003)

266 Va. 333

J. Chris ALDERSON, et al. v. COUNTY OF ALLEGHANY.

Supreme Court of Virginia.

September 12, 2003.

Attorney(s) appearing for the Case

William A. Parks, Jr., Hot Springs, for appellant.

Gregory J. Haley (Michael McHale Collins, County Atty.; Gentry, Locke, Rakes & Moore, on brief), Roanoke, for appellee.

Present: All the Justices.

OPINION BY JUSTICE DONALD W. LEMONS.

In this appeal, we consider whether a special legislative enactment regarding property taxes violates the Constitution of Virginia. Effective July 1, 2001 the City of Clifton Forge reverted to town status. Upon reversion, the residents of the former City of Clifton Forge became residents of Alleghany County and the new town of Clifton Forge. This reversion was accomplished by agreement pursuant to Code § 15.2-3400 and was...

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