COMCAST OF CHESTERFIELD COUNTY, INC. v. BOARD OF SUPERVISORS

Record No. 080946.

672 S.E.2d 870 (2009)

COMCAST OF CHESTERFIELD COUNTY, INC. v. BOARD OF SUPERVISORS OF CHESTERFIELD COUNTY.

Supreme Court of Virginia.

February 27, 2009.


Attorney(s) appearing for the Case

Virginia W. Hoptman (James S. Kurz; Womble, Carlyle, Sandridge & Rice on briefs), Tysons Corner, for appellant.

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

Amici Curiae: Local Government Attorneys of Virginia, Inc.; City of Hampton; Commissioners of the Revenue Association of Virginia (Mark A. Short; Daniel F. Basnight; Kaufman & Canoles, on brief), in support of appellee.

Present: All the Justices.


OPINION BY Justice CYNTHIA D. KINSER.

This appeal involves a dispute between the Board of Supervisors of Chesterfield County (County) and Comcast of Chesterfield County, Inc. (Comcast) concerning the County's classification of certain personal property used by Comcast in its cable television business as tangible personal property pursuant to Code § 58.1-1101(A)(2a). The issue before the circuit court was whether the contested property falls under the "machines...

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