Portsmouth 2175 Elmhurst, LLC v. City of Portsmouth
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The Supreme Court affirmed the judgment of the trial court upholding Taxpayer's real estate assessments for the years 2013, 2014 and 2015 for a property located in the City of Portsmouth and the attorney's fees charged to Taxpayer to collect the assessments, holding that the trial court did not err or abuse its discretion.
Specifically, the Court held (1) Va. Code 58.1-3984(B) establishes the method for challenging real property assessments; (2) Taxpayer failed to establish that the assessment for the property deriving from a mass appraisal did not conform to generally accepted appraisal practices, procedures, rules and standards or applicable state law relating to valuation of property; and (3) the trial court acted within its discretion in concluding that the attorney's fees were reasonable.
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