Christopher R. Nolen *
Jeff Palmore **
The last two years have produced modest “tweaks” to Virginia’s election laws. Most notably, 2011 ushered in the decennial tradition of reapportionment and redistricting. This article surveys developments in Virginia election law for 2010 and 2011 and focuses on those statutory developments that have significance or general applicability to the implementation of Virginia’s election laws. Consequently, not every election-related bill approved by the General Assembly is discussed.
* Partner, McGuireWoods LLP, Richmond, Virginia; J.D., 1999, George Mason University School of Law; B.A., 1992, Virginia Polytechnic Institute & State University.
** Director of Policy Development and Deputy Counselor to the Governor, Office of the Governor, Richmond, Virginia; J.D., 2009, Marshall-Wythe School of Law, College of William & Mary; B.A., 2000, College of William & Mary.
Ronald R. Tweel *
Elizabeth P. Coughter **
Jason P. Seiden ***
Over the last several years, the General Assembly (“GA”) has passed and the governor has signed some significant, but not major, pieces of legislation regarding family law. The most significant piece of legislation on the subject was passed in the 2011 legislation session, resulting from a decision by the Supreme Court of Virginia that reversed twenty-five years of practice and decisions of trial courts and the court of appeals concerning title classification and allocation of debts.
* Partner, Michie, Hamlett, Lowry, Rasmussen & Tweel, P.C., Charlottesville, Virginia; J.D., 1982, University of Richmond School of Law; B.A., 1975, University of Virginia.
** Partner, Michie, Hamlett, Lowry, Rasmussen & Tweel, P.C., Charlottesville, Virginia; J.D. 1982, University of Richmond School of Law; B.A., 1975, University of Virginia.
*** Associate, Michie, Hamlett, Lowry, Rasmussen & Tweel, P.C., Charlottesville, Virginia; J.D., 2010, University of Richmond School of Law; B.A., 2003, Virginia Commonwealth University.
Andrew R. McRoberts *
With this article, for the first time, the University of Richmond Law Review includes a survey of Virginia local government law in its esteemed Annual Survey of Virginia Law, now celebrating its twenty-sixth anniversary of publication. This article is intended to be an ?annual? survey and accordingly discusses decisions by the Supreme Court of Virginia from June 2010 through June 2011 and bills passed by the 2011 Virginia General Assembly, which affect local government law. Not every Supreme Court of Virginia case involving local government is discussed. Some cases which have local governments or their officials as parties do not involve ?Virginia local government law? in its purest sense but rather real property, contracts, employment, civil procedure, or some other area of the law in which the governmental nature of the party is incidental or at best secondary. Those cases are omitted. Instead, this article includes cases in which the underlying substance of the law dealt with topics essential to the operation of government—e.g., taxation, legislative immunity, adoption of ordinances, and zoning.
*Sands Anderson, P.C., Richmond, Virginia; J.D., 1990, University of Richmond School of Law; B.A., 1987, College of William & Mary. The author gratefully acknowledges the significant research and writing assistance of Ian Lambeets, J.D. Candidate, 2012, University of Richmond School of Law. The author would also like to thank the editors and staff of the University of Richmond Law Review for the honor of writing an annual survey of Virginia local government law.
Craig D. Bell *
This article reviews significant recent developments in the law affecting Virginia taxation. Each section covers legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year. Part One of this article discusses legal developments regarding taxes imposed and administered by the Commonwealth. Section II addresses changes made to Virginia corporate and individual tax law, Section III covers legal changes pertaining to retail sales and use taxes, and Section IV covers changes to state tax administration. Part Two of this article documents legal developments of local government taxes. Sections V and VI address changes to the law regarding Virginia real and personal property taxes. Section VII discusses judicial and legislative changes regarding Virginia?s business professional occupation license tax. Section VIII addresses several miscellaneous local taxes and tax administration applicable to local government taxing authorities.
* Partner, McGuireWoods LLP, Richmond, Virginia; LL.M. in Taxation, 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 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 Barrister of the J. Edgar Murdock Inn of Court (U.S. Tax Court), an adjunct professor of tax law at the College of William & Mary 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 non-profit 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 U.S. 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 tax representation for low-income taxpayers.
J. William Gray, Jr. *
Katherine E. Ramsey **
The 2011 session of the Virginia General Assembly enacted wills, trusts, and estates legislation that: (i) eliminated a potential federal transfer tax trap in inter vivos marital trusts, (ii) interpreted transfer tax formula clauses in light of recent changes in federal law, and (iii) adopted the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act. Three other legislative enactments and seven opinions of the Supreme Court of Virginia during the twelve months ending June 1, 2011, addressed issues affecting this field. In addition to addressing those developments, this article summarizes a recent federal district court opinion that dealt with a significant issue in Virginia trust administration.
* Partner, Hunton & Williams LLP, Richmond, Virginia; J.D., 1977, University of Virginia; B.S., B.A., 1973, Rutgers University.
** Partner, Hunton & Williams LLP, Richmond, Virginia; J.D., 1998, University of Virginia; M.S., 1988, Boston University; B.A., 1986, Virginia Polytechnic Institute and State University.
Isaac A. McBeth *
Landon C. Davis III **
With the state of the Virginia economy as it is, the law surrounding fraudulent transfers has never been more relevant to members of the Virginia Bar than at the present. There is an old investment truism which states, “Bulls make money, bears make money, pigs get slaughtered.” Admittedly, this quip is more applicable to a financial maverick on Wall Street than it is to a Virginia general practitioner. Nonetheless, it hints at the very real truth that those who are reckless with their property run the risk of losing it. Much in the same way, an attorney who recklessly structures a transfer of a client’s property without giving due regard to risks imposed by fraudulent transfer law could wreak disastrous consequences on the client and find herself in an ethical dilemma. Unfortunately, Virginia’s body of fraudulent transfer law is less than well-defined and acts as a legal minefield—out of sight and capable of harming the unwary who traverse it.
* Associate, Hirschler Fleischer, P.C., Richmond, Virginia; J.D., 2011, University of Richmond School of Law; B.A., 2008, American Military University. The author specifically thanks Professor David Epstein for his invaluable guidance in forming this article and the members of the University of Richmond Law Review for their hard work in bringing it to fruition.
** Associate, Parrish, Houck & Snead, PLC, Fredericksburg, Virginia; J.D., 2011, University of Richmond School of Law; B.S., 2008, University of Mary Washington.