Local Government Law

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.


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*     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.

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*     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.