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SHOOSMITH BROS. v. COUNTY OF CHESTERFIELD

Record No. 032572.

601 S.E.2d 641 (2004)

268 Va. 241

SHOOSMITH BROS., INC. v. COUNTY OF CHESTERFIELD

Supreme Court of Virginia.

September 17, 2004.

Attorney(s) appearing for the Case

William G. Broaddus (McGuireWoods, on briefs), Richmond, for appellant.

Steven L. Micas, County Attorney (Jeffrey L. Mincks, Deputy County Attorney, on brief), for appellee.

Present: All the Justices.

LACY, Justice.

In this appeal, we consider whether the trial court erred in sustaining the County's assessment of real property operated as a landfill.

I.

Shoosmith Brothers, Inc. (Shoosmith) owns a 1,163 acre parcel of land in Chesterfield County. Although the parcel is designated as a single tax parcel for real estate taxation purposes, the parcel is divided into separate tracts based on the use of those tracts to determine its fair market value...

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