Tax Type
General Provisions
Description
Paul D. Boone vs. Department of Taxation; Order of Dismissal
Topic
Court Case
Date Issued
01-01-1985
VIRGINIA:
IN THE CIRCUIT COURT OF FAIRFAX COUNTY
PAUL D. BOONE,
Plaintiff,
v. LAW No. L66048
COMMONWEALTH OF VIRGINIA,
Defendant.
ORDER OF DISMISSAL
This case was heard on December 7, 1984, upon defendant's Motion to Dismiss and argument of defendant's counsel and plaintiff thereon. It appears to the satisfaction of the Court that the defendant's Motion to Dismiss should be sustained for the reasons that:
1. the plaintiff in this action contests a State tax assessment;
2. the exclusive remedy for contesting such assessments is set forth in §58-1130 of the Code of Virginia;
3. the Complaint is barred by the statute of limitations provided in §58-1130; and
4. the Complaint is further barred because a) the assessment at issue has not been paid in full and b) the Complaint fails to name the Department of Taxation as defendant, both of which are requirements of §58-1130 of the Code of Virginia.
Now, therefore, it is ORDERED that the defendant's Motion to Dismiss be, and the same is hereby, SUSTAINED and this action is DISMISSED without leave to amend.
The clerk is ORDERED to remove this case from the docket to certify a copy of this ORDER to counsel of record.
ENTERED this 17 day of December 1984.
Rulings of the Tax Commissioner