RIVERSIDE OWNER, L.L.C. v. CITY OF RICHMOND

Record Nos. 100347, 100703.

711 S.E.2d 533 (2011)

282 Va. 62

RIVERSIDE OWNER, L.L.C., et al. v. CITY OF RICHMOND. City of Richmond v. Riverside Owner, L.L.C., et al.

Supreme Court of Virginia.

June 9, 2011.


Attorney(s) appearing for the Case

Joshua D. Heslinga ( Bradfute W. Davenport, Jr. ; Russell V. Palmore, Jr. , Richmond; Troutman Sanders , on briefs), for Riverside Owner, L.L.C., et al.

Debra L. Mallory , Colonial Heights ( Allen L. Jackson , City Attorney; Diana R. Gaston , Assistant City Attorney; Tracy L. Taliaferro ; Taliaferro & Mallory, Colonial Heights, on briefs), for City of Richmond.

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


OPINION BY Justice LEROY F. MILLETTE, JR.

The City of Richmond's Tax Abatement for Rehabilitated Real Estate Program (Program) provides a partial exemption from real estate taxes for qualifying rehabilitated property. Richmond City Code § 27-83(a).1 To qualify for a partial exemption, a property must increase in value by at least 40 percent because of rehabilitation no later than "December...

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