“Your writing is so bad you will not be considered for Law Review and there is some question about your admittance to Law School.”

Life is strange and ironic. In 1974 as a second year law student at the T. C. Williams School of Law at the University of Richmond, I was invited to submit an article to determine if I would be permitted to serve on the Law Review. A member of the Law Review evaluated my article and met with me. In summation he said my writing was so bad that I would not be considered for Law Review and there was a question about how I was even admitted to law school.

The Honorable L. A. Harris, Jr.

The University of Richmond Law Review proudly presents the thirty-eighth issue of the Annual Survey of Virginia Law. Since 1985, the Annual Survey has served as a guiding tool for practitioners and students to stay abreast of recent legislative, judicial, and administrative developments in the Commonwealth of Virginia. Today, the Annual Survey is the most widely read publication of the Law Review, reaching lawyers, judges, legislators, and students in every corner of the Commonwealth

Alexandra M. Voehringer *

* Annual Survey Editor.

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 (the “Tax Department” or “Department”). Part II covers local taxes, including real and tangible personal property machinery and tools, license taxes, and other 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, Richmond, Virginia. LL.M., 1986, Marshall-Wythe School of Law, College of William & Mary; J.D., 1983, State University of New York at Buffalo.

Lauren E. Brice *

Michelle C. F. Derrico **

* Lauren Brice is an Assistant Public Defender with the Virginia Indigent Defense Commission’s Appellate Cohort. Prior to appellate work, Lauren was a Senior Assistant Public Defender in Arlington County specializing in youth defense. Lauren received her JD from George Mason University School of Law in 2013 and her Bachelors in Public Administration and Justice Studies from James Madison University in 2008. 

** Michelle Derrico is a Senior Appellate Attorney with the Virginia Indigent Defense Commission’s Appellate Cohort. She is a double graduate of the University of Georgia, with a BSA in microbiology and animal science in 1981, and a JD in 1990.

Christopher S. Dadak *

* Principal, Guynn Waddell, P.C., Salem, Virginia. J.D., 2012, University of Richmond School of Law.

Eric J. Reynolds *

* Director, Office of the Children’s Ombudsman, Richmond, Virginia. J.D., 1999, University of Richmond School of Law.

Courtenay Schwartz *

* Virginia-based attorney working with the Project for the Empowerment of Survivors at the Virginia Sexual and Domestic Violence Action Alliance (the “Action Alliance”).

This year’s legislative and judicial activity surrounding wills, trusts, and estates did not bring any radical shifts in the law, but rather expansions and clarifications. In the legislative realm, the bulk of the activity centered on expanding protections for parties under guardianship, with a sensitivity to safeguarding vulnerable parties from neglect or even predation. The new rules aim to increase transparency in process, preserve confidential financial information, and ensure minimums of care and contact. The rules affect these goals by providing for more transparency through notice requirements as well as required written filings. Moreover, they protect parties under guardianship by mandating a certain number of visits from a guardian or other appropriate person and creating processes to protect those under guardianship from financial or other forms of abuse. Other legislation expands available methods for funeral service providers to recoup costs and addresses spousal liability for medical expenses.

In terms of judicial activity, while the Supreme Court of Virginia and the Court of Appeals of Virginia did not hand down many reported decisions relating to wills and trusts this year, the reported and unreported opinions provided by the courts offer helpful reminders regarding the importance of clear, unambiguous drafting. Moreover, these cases help highlight the potential downsides to using boilerplate and internet-purchased templates for an individual’s estate planning. And, aside from those practical reminders, the court of appeals continued to build on Virginia’s jurisprudence on no contest clauses and provisions, settling the question of whether good faith and probable cause exceptions are permitted under Virginia law.

Allison A. Tait *

Hunter M. Glenn **

* Professor of Law, University of Richmond School of Law, Richmond, Virginia. J.D., 2011, Yale Law School; Ph.D., Yale University; B.A., Bryn Mawr.

** Associate, McGuireWoods LLP, Charlottesville, Virginia. J.D., 2017, University of Richmond School of Law; B.A., 2013, Furman University.