Virginia's Judicial System


Appeals Granted


Case

THE NIELSEN COMPANY (US), LLC v. COUNTY BOARD OF ARLINGTON COUNTY, ET AL.
(Record Number 140422)

From

The Circuit Court of Arlington County; L. DiMatteo, Judge

Counsel

William L.S. Rowe and Michael R. Shebelskie (Hunton & Williams LLP) and Joseph M. Sullivan (The Law Office of Joseph M. Sullivan, P.C.) for appellant.

Ara L. Tramblian (Office of the County Attorney) and Raymond A. Warren (Office of the Commissioner of Revenue) for appellees.

Assignments of Error

  1. The trial court erred in reversing the State Tax Commissioner's decision, and reinstating the County's assessment, because the trial court misinterpreted and misapplied Code 58.1-3732(B)(2).
  2. The trial court erred in reversing the State Tax Commissioner's decision, and reinstating the County's erroneous assessment, because the trial court should have deferred to the State Tax Commissioner's interpretation of Code 58.1-3732(B)(2).
  3. The trial court erred in reversing the State Tax Commissioner's decision, and reinstating the County's erroneous assessment, because the trial court erroneously placed the burden of proof on Nielsen rather than on the County.

Date Granted

  06-04-2014