WOOLFORD v. VIRGINIA DEPT. OF TAXATION

Record No. 161095.

806 S.E.2d 398 (2017)

James K. WOOLFORD, Trustee of the Woolford Trust U/A Dtd 13 April 2008, et al. v. VIRGINIA DEPARTMENT OF TAXATION.

Supreme Court of Virginia.

November 22, 2017.


Attorney(s) appearing for the Case

William H. Hurd ( John S. West ; Laura Anne Kuykendall ; Troutman Sanders , on briefs), Richmond, for appellants.

J. Duncan Pitchford , Assistant Attorney General III ( Mark R. Herring , Attorney General; John W. Daniel, II , Deputy Attorney General; Heather Hays Lockerman , Senior Assistant Attorney General, on brief), for appellee.

Amicus Curiae: Tax Credit Buyers ( Craig D. Bell ; J. Christian Tennant ; Robert W. Loftin ; McGuireWoods, on brief), Richmond, in support of appellants.

PRESENT: All the Justices


The Tax Department rescinded $4.9 million in land preservation tax credits it had previously awarded to the Woolfords. The circuit court sustained that decision, reasoning that the appraiser the Woolfords hired was not a "qualified appraiser" within the intendment of Code § 58.1-512(B). For the reasons...

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