Tax Type
BPOL Tax
Description
Chesterfield County, Virginia vs Virginia State Tax Commissioner
Topic
Local Taxes Discussion
Date Issued
05-07-2002
VIRGINIA:
IN THE CIRCUIT COURT OF THE CITY OF RICHMOND
N. EVERETTE CARMICHAEL,
COMMISSIONER OF THE REVENUE
OF CHESTERFIELD COUNTY, VIRGINIA
as assessing official for
CHESTERFIELD COUNTY, VIRGINIA,
a political subdivision of the Commonwealth of Virginia,
and
CHESTERFIELD COUNTY, VIRGINIA,
a political subdivision of the Commonwealth of Virginia,
Petitioners,
vs. Chancery No. 760CH02S00264-4
DANNY M. PAYNE,
VIRGINIA STATE TAX COMMISSIONER,
Respondent.
ORDER
On April 1, 2002, came petitioners, N. Everette Carmichael, Commissioner of the Revenue, and Chesterfield County, Virginia by counsel, and respondent, Danny M. Payne, State Tax Commissioner, by counsel, in the matter of petitioners' motion for temporary injunction and respondent's plea in bar, demurrer and opposition to temporary injunction. Upon argument of counsel for all parties, consideration of the pleadings, and the stipulation and exhibits of the parties, the Court, for the reasons stated from the bench, hereby sustains the demurrer and ORDERS that the Bill of Complaint and Petition for Injunction is dismissed, that the motion for temporary injunction is denied, and that the plea in bar does not need to be addressed.
ENTER this 7th day of May, 2002.
A Copy,
Teste: Bevill M. Dean, Clerk
by Denise L. Harris Judge
I ASK FOR THIS:
John Westrick (VSB #31330)
Senior Assistant Attorney General
Office of the Attorney General
900 East Main Street
Richmond, Virginia 23219
Telephone: (804) 786-0062
Fax: (804) 786-0781
Counsel for Respondent
Danny M. Payne, Virginia State Tax Commissioner
SEEN AND OBJECTED TO: 1) BECAUSE VIRGINIA CELLULAR RETAIL LIMITED PARTNERSHIP IS NOT A NECESSARY PARTY, 2) BECAUSE THE TAX COMMISSIONER HAS FAILED TO DECIDE, IN A REASONABLE PERIOD OF TIME, WHETHER HE HAS LAWFUL JURISDICTION TO CONSIDER THE "APPEAL" 3) FOR ALL OTHER REASONS STATED IN PETITIONERS' PLEADINGS AND AT ORAL ARGUMENT:
Steven L. Micas
County Attorney
Jeffrey L. Mincks
Deputy County Attorney
Chesterfield County
P. O. Box 40
Chesterfield, Virginia 23832
Telephone: (804) 748-1491
Fax: (804) 717-6297
Counsel for Petitioners N. Everette Carmichael, Commissioner of Revenue
and Chesterfield County
Rulings of the Tax Commissioner