This Article discusses Supreme Court of Virginia opinions and revisions to the Code of Virginia and Rules of the Supreme Court of Virginia impacting civil procedure here in the Commonwealth over the last year.

The Article first addresses opinions of the supreme court, then new legislation enacted during the 2021 General Assembly Session, and finally, approved revisions to the Rules of the Supreme
Court of Virginia.

Christopher S. Dadak *

* Principal, Guynn, Waddel, Carrol & Lockaby, P.C., Salem, Virginia. J.D., 2012, University of Richmond School of Law.

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.

Brittany A. Dunn-Pirio *

Timothy J. Huffstutter **

Mason D. Williams ***

Robin M. Nagel ****

Tanner M. Russo *****

* Assistant Commonwealth’s Attorney, Frederick County Commonwealth’s Attorney’s Office, Commonwealth of Virginia.

** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia.

*** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia.

**** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia.

***** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia.

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 and other pronouncements from the Virginia Department of Taxation (the “Tax Department” or “Department of Taxation”) and the Attorney General of Virginia over the past year.

Part I of this Article addresses state taxes. Part II covers local taxes, including real and tangible personal property taxes, license taxes, and discrete local taxes.

The overall purpose of this Article is to provide Virginia tax 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 numerous 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.

Between legislative and judicial activity, there have been a number of noteworthy developments and changes to the rules governing trusts and estates. Several of these developments turn on questions related to the role of fiduciaries, what responsibilities they have with respect to reporting as well as asset management, and when they can be removed. These questions concerning fiduciaries implicitly address the rights of beneficiaries and the protections available to them. New developments also will have multiple repercussions for estate planners and wealth managers. New planning strategies in response to changes in the law of undue influence may become important to consider and recent judicial opinions may influence a planner’s drafting decisions, particularly with respect to no-contest and arbitration clauses. Overall, the developments clarify the balance of rights and responsibilities allocated between settlors, beneficiaries, and fiduciaries and, in many cases, bolster the rights of beneficiaries and those under legal guardianship.

Hunter M. Glenn *

Allison A. Tait **

*Associate, McGuireWoods LLP. J.D., 2017, University of Richmond School of Law.

** Professor of Law, University of Richmond School of Law.

Energy justice has captured national attention as scholars have spotlighted inequities in energy production and distribution activities, energy and utility regulation, and the clean energy transition. Within this broader context, this Article reflects on the successes and setbacks for the movement toward energy justice through a case study focusing on legislative, executive, and regulatory attempts between 2020 and 2022 to provide relief for Virginia utility customers harmed by the COVID-19 pandemic. The Article begins by defining the problem of energy insecurity and demonstrating that the pandemic exacerbated existing energy insecurity for vulnerable citizens of Virginia. It then traces the efforts over this two-year period of the General Assembly, Governor Northam and the Virginia State Corporation Commission to address the challenge, through temporary moratoria on utility bill payments and other means, including proposals to provide direct relief to utility customers and more sweeping proposals to reform Virginia’s public utility law to comprehensively address energy insecurity concerns. Ultimately, even though only modest relief was made available, advocates could also claim success with the enactment of a new state law that adopted and subsequently modified a new Percentage of Income Payment Program that is to be further refined and implemented by agency actions. Looking more broadly at these actions, one may draw encouragement from the fact that issues of energy insecurity have featured more prominently than ever before in Virginia’s energy policymaking discussions and that activists at all levels have created advocacy networks that may prove durable in the long run. Still, the Article concludes, much more remains to be done to address energy justice during the upcoming multi-decade clean energy transition put in motion by the Virginia Clean Economy Act.

Joel B Eisen *

* Professor ofLaw, University of Richmond School of Law.