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CITY OF RICHMOND v. JACKSON WARD PARTNERS

Record No. 110820.

726 S.E.2d 279 (2012)

284 Va. 8

CITY OF RICHMOND v. JACKSON WARD PARTNERS, L.P.

Supreme Court of Virginia.

June 7, 2012.

Attorney(s) appearing for the Case

Debra L. Mallory ( Allen L. Jackson , City Attorney; Brain Telfair , Deputy City Attorney; Taliaferro & Mallory, on briefs), for appellant.

Andrew P. Sherrod (Hirschler Fleischer, Richmond, on brief), for appellee.

Present: All the Justices.

Opinion by Chief Justice CYNTHIA D. KINSER.

The City of Richmond (the City) appeals from a judgment of the circuit court correcting erroneous tax assessments on real property owned by Jackson Ward Partners, L.P. (JWP). Because we conclude that JWP failed to carry its burden to prove the fair market value of the eight parcels of real property at issue, we will reverse the judgment of the circuit court.

FACTS AND PROCEEDINGS

JWP owns real property...

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