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State court of last resort · ST-VA-SC
West Creek Associates v. County of Goochland
No. 071411Supreme Court of Virginia
071411 West Creek Associates v. County of Goochland 09/12/2008 In an appeal involving applications for relief from the allegedly erroneous assessment of real property taxes on multiple parcels of real estate s…
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071411 West Creek Associates v. County of Goochland 09/12/2008 In an appeal involving applications for relief from the allegedly …
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- Supreme Court of Virginia
- First added here
- October 4, 2026
- Last entry
- September 12, 2008
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071411 West Creek Associates v. County of Goochland 09/12/2008 In an appeal involving applications for relief from the allegedly erroneous assessment of real property taxes on multiple parcels of real estate situated in a business park, the circuit court erred by holding that, in order to show manifest error, a taxpayer must prove what information the taxing authority considered and how it arrived at the challenged assessments. However, the circuit court correctly ruled that the taxpayers failed to present credible evidence of fair market value with regard to certain parcels. The judgment is affirmed in part, reversed in part, and the case is remanded for further proceedings.
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· Supreme Court of Virginia
ReversedAffirmedRemanded
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071411 West Creek Associates v. County of Goochland 09/12/2008 In an appeal involving applications for relief from the allegedly erroneous assessment of real property taxes on multiple parcels of real estate situated in a business park, the circuit court erred by holding that, in order to show manifest error, a taxpayer must prove what information the taxing authority considered and how it arrived at the challenged assessments. However, the circuit court correctly ruled that the taxpayers failed to present credible evidence of fair market value with regard to certain parcels. The judgment is affirmed in part, reversed in part, and the case is remanded for further proceedings.
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