TB VENTURE, LLC v. ARLINGTON COUNTY

Record No. 091621.

701 S.E.2d 791 (2010)

TB VENTURE, LLC v. ARLINGTON COUNTY.

Supreme Court of Virginia.

November 4, 2010.


Attorney(s) appearing for the Case

William F. Krebs ( Jonathan C. Kinney ; Leo S. Fisher ; Bean, Kinney & Korman, on briefs), Arlington, for appellant.

Ara L. Tramblian , Deputy County Attorney ( Stephen A. MacIsaac , County Attorney, on brief), for appellee.

Present: KOONTZ, KINSER, LEMONS, GOODWYN, MILLETTE, and MIMS, JJ., and RUSSELL, S.J.


OPINION BY Justice CYNTHIA D. KINSER.

In this appeal involving a taxpayer's petition to correct erroneous tax assessments, the dispositive issue is whether the taxpayer carried its burden to present evidence establishing the fair market value of certain condominium units. Because the taxpayer failed to establish the fair market value of each individual unit, we will affirm the judgment of the circuit court striking the taxpayer's evidence.

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