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MARSHALL v. NORTHERN VIRGINIA TRANSP. AUTH.

Record Nos. 071959, 071979.

657 S.E.2d 71 (2008)

Robert G. MARSHALL, et al. v. NORTHERN VIRGINIA TRANSPORTATION AUTHORITY, et al. Board of Supervisors of Loudoun County v. Northern Virginia Transportation Authority, et al.

Supreme Court of Virginia.

February 29, 2008.

Attorney(s) appearing for the Case

Wesley G. Russell, Jr., Richmond (Patrick M. McSweeney; McSweeney, Crump, Childress & Temple, on briefs), for appellants Robert G. Marshall, Richard H. Black, Catherine Ann Marshall, Edmund Charles Miller, Marcia S. Miller, Kristina Rasmussen, Phillip A. Rodokanakis and Frank W. Smerbeck.

John R. Roberts, County Attorney, for appellant Board of Supervisors of Loudoun County.

Francis S. Ferguson, Deputy Attorney General (Robert F. McDonnell, Attorney General; William E. Thro, State Solicitor General; Stephen R. McCullough, Deputy State Solicitor General; William C. Mims, Chief Deputy Attorney General; Stephanie L. Hamlett, Deputy Attorney General; Lisa Hicks-Thomas, Deputy Attorney General, on brief), for appellees Commonwealth of Virginia.

William G. Broaddus (Arthur E. Anderson, II; Stewart T. Leeth; McGuireWoods, on briefs), Richmond, for appellee Northern Virginia Transportation Authority.

Present: All the Justices.

OPINION BY Justice S. BERNARD GOODWYN.

In this appeal, we are asked to consider several challenges to Chapter 896 of the 2007 Acts of Assembly. Our consideration of two particular issues resolves the matters presented. Those issues are: (1) whether Chapter 896 violates Article IV, Section 12 of the Constitution of Virginia ("the Constitution"); and (2) whether the Constitution prohibits the General Assembly from delegating its power of taxation to a political subdivision...

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