Aubrey Bouchard *

* Annual Survey Editor, University of Richmond Law Review; J.D. 2025, University of Richmond School of Law.

 Carl Tobias *

* Williams Chair in Law, University of Richmond School of Law.

As an annual update, this article discusses decisions from the Supreme Court of Virginia and the Court of Appeals of Virginia reviewing procedural issues. Some of the analysis provides a new perspective on a procedural topic and other parts of the analysis focus on issues where courts are reminding Virginia practitioners of procedural obstacles and pitfalls. The article further discusses revisions to civil procedure provisions of the Code of Virginia and Rules of the Supreme Court of Virginia through June 2024.

The article first addresses relevant procedural issues and analyses in opinions of the Supreme Court and the Court of Appeals, then new legislation enacted during the 2024 General Assembly Session, and finally revisions to the Rules of the Supreme Court of Virginia.

Christopher S. Dadak *

* Guynn Waddell, P.C., Salem, Virginia. J.D., 2012, University of Richmond School of
Law; B.A., 2008, Washington and Lee University.

This Article surveys recent developments in criminal procedure and law in Virginia. Because of space limitations, the authors have limited their discussion to the most significant published appellate decisions and legislation.

Tanner M. Russo *

Hallie Hovey-Murray **

Alli M. Mentch ***

* Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia. J.D., 2018, University of Virginia School of Law; B.A., 2015, College of William & Mary.

** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia. J.D., 2019, William & Mary School of Law; B.A., 2016, Southern Methodist University.

*** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia. J.D., 2021, William & Mary School of Law; B.S., 2018, The Pennsylvania State University.

This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions from the past
year. Part I of this Article addresses taxes administered by the Virginia Department of Taxation (“Tax Department” or “Department”). Part II covers local taxes including real and tangible personal property; machinery, tools, and license taxes; and other discrete local taxes.

The overall purpose of this Article is to provide Virginia and general practitioners with a concise overview of the recent developments in Virginia taxation that are most likely to impact their clients. However, it does not address many of the minor, locality-specific or technical legislative changes to Title 58.1 of the Code of Virginia, which covers taxation.

Craig D. Bell *

* Partner, McGuireWoods LLP, Richmond, Virginia. LL.M., 1986, Marshall-Wythe School of Law, College of William & Mary; J.D., 1983, State University of New York at Buffalo; M.B.A., 1980, Syracuse University; B.S., 1979, Syracuse University.

Mr. Bell is past chair of McGuireWoods’ Tax and Employee Benefits Department, and practices primarily in the areas of state and local taxation, and civil and criminal tax litigation. He is a Fellow of the American College of Tax Counsel, a Fellow of the Virginia Law Foundation, a Fellow of the American Bar Foundation, a Master of the J. Edgar Murdock Inn of Court (United States Tax Court), an adjunct professor of tax law at the College of William & Mary’s Marshall-Wythe School of Law, and a past chair of both the Tax and Military Law sections of the Virginia State Bar and the Tax Section of the Virginia Bar Association. 

Mr. Bell is an emeritus director of The Community Tax Law Project, a nonprofit pro bono provider of tax law services for the working poor, and is its recipient of the Lifetime Pro Bono Achievement Award for his pro bono work in representing hundreds of Virginians before the IRS and in United States Tax Court and federal district court, as well as developing and training many lawyers in the area of federal tax law to expand pro bono representation for low-income taxpayers. The American Bar Association Section of Taxation recognized Mr. Bell as its 2023 National Pro Bono Tax Lawyer of the Year.

This article marks the first Administrative Law update in the Annual Survey of Virginia Law since 2014. Looking back over the past ten years, Virginia administrative law has remained remarkably stable in comparison to federal administrative law. Debate about a “major questions doctrine” has largely been absent in a state where the General Assembly is active and remains the dominant policy-making body in Virginia government.

Debate about Chevron is nonexistent here because agencies have never received deference for their reasonable interpretations of ambiguous Virginia statutes. Still, there has been change, and this article will highlight the most significant developments in judicial decisions, as well as legislative and executive branch changes to administrative law.

But while Virginia administrative law has been stable, Virginia politics have not. The state’s political dynamics have significantly changed in the last ten years. This article predicts that, because of those trends, the next ten years will not be so quiet on administrative law.

Noah P. Sullivan *

* Partner, Gentry Locke Attorneys, Richmond, Virginia. J.D., Stanford Law School; B.A. in
Government with Highest Distinction, University of Virginia.

Mr. Sullivan is a Partner at Gentry Locke with a practice focus in Commercial Litigation and Government/Regulatory Litigation. Prior to joining Gentry Locke, Mr. Sullivan served as Deputy Counsel and then Counsel for Governor Terence R. McAuliffe. There, Mr. Sullivan oversaw the executive branch review process of all regulations in the state regulatory system. Also prior to joining Gentry Locke, Mr. Sullivan worked as a litigation attorney for the better part of nine years at the Washington, D.C. office of Gibson, Dunn & Crutcher LLP.