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Keswick Club v. County of Albemarle
060672 Keswick Club v. County of Albemarle 01/12/2007 Considering an application under Code § 58.1-3984 for correction of real property tax assessments, the circuit court erred in employing the standard of rev…
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060672 Keswick Club v. County of Albemarle 01/12/2007 Considering an application under Code § 58.1-3984 for correction of real pr…
- Court
- Supreme Court of Virginia
- First added here
- October 4, 2026
- Last entry
- January 12, 2007
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060672 Keswick Club v. County of Albemarle 01/12/2007 Considering an application under Code § 58.1-3984 for correction of real property tax assessments, the circuit court erred in employing the standard of review applicable when assessments are entitled to a presumption of validity, requiring proof of manifest error or that controlling evidence was disregarded. An assessment based on a single market value determination approach, when others are not considered and properly rejected, is not entitled to a presumption of validity. The judgment is reversed and the case remanded for application of the less stringent standard of review requiring the taxpayer to prove only that the assessments were…
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· Supreme Court of Virginia
ReversedRemanded
The court's record, as written
060672 Keswick Club v. County of Albemarle 01/12/2007 Considering an application under Code § 58.1-3984 for correction of real property tax assessments, the circuit court erred in employing the standard of review applicable when assessments are entitled to a presumption of validity, requiring proof of manifest error or that controlling evidence was disregarded. An assessment based on a single market value determination approach, when others are not considered and properly rejected, is not entitled to a presumption of validity. The judgment is reversed and the case remanded for application of the less stringent standard of review requiring the taxpayer to prove only that the assessments were…
Outcome words in this text: reversed, remanded.
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