Shane L. Smith

THE CASES LISTED BELOW ARE ILLUSTRATIVE OF THE MATTERS HANDLED BY THE FIRM.  CASE RESULTS DEPEND UPON A VARIETY OF FACTORS UNIQUE TO EACH CASE.  NOT ALL CASE RESULTS ARE PROVIDED.  CASE RESULTS DO NOT GUARANTEE OR PREDICT A SIMILAR RESULT IN ANY FUTURE CASE UNDERTAKEN BY THE LAWYER.
Representative Real Property Tax Controversy Results:

• Affordable housing property, City of Suffolk: One tax year in issue; appeal to City Assessor resulting in correction of assessment and substantial tax abatement.
• Hotel property, City of Charlottesville: One tax year in issue; appeal to Board of Equalization resulting in correction of assessment and substantial tax abatement.
• Senior affordable housing property, City of Richmond: One tax year in issue; appeal to Board of Equalization resulting in correction of assessments and substantial tax abatement.
• Hotel property, City of Richmond: One tax year in issue; appeal to Board of Equalization resulting in correction of assessment and substantial tax abatement.
• Agricultural property, Chesterfield County: Four tax years in issue; appeal to County Assessor resulting in correction of assessments and substantial tax abatement and refunds of excess taxes paid.
• Affordable housing properties (4), Rockingham County: Four tax years in issue for each property; appeals to County’s Board of Equalization resulting in correction of assessments and substantial tax abatements for each property.
• Affordable housing properties (2), Rockbridge County: Six tax years in issue for each property; appeals to County’s assessor resulting in correction of assessments and substantial tax abatements for each property.
• Multifamily housing property, City of Richmond: One tax year in issue; appeal to City Assessor resulting in correction of assessment and substantial tax abatement.
• Manufacturing property, Henry County: Seven tax years in issue; lawsuit to correct erroneous assessments settled early in litigation, resulting in correction of assessments and substantial refunds/abatements.
• Hospital/nursing home property, Warren County: One tax year in issue; informal appeal to County resulting in correction of assessment and substantial refund and abatement.
• Affordable housing properties (4), Rockingham County: Three tax years in issue for each property; appeals to County’s Commissioner of the Revenue resulting in correction of assessments and substantial tax refunds for each property.
• Multifamily housing properties (2), City of Richmond: One tax year in issue; appeals to City’s Board of Equalization resulting in correction of assessments and substantial tax abatements for both properties.
• Multifamily housing property, City of Richmond: Three tax years in issue; appeal to City’s Board of Equalization re. one tax year and follow-up appeal to City Assessor re. remaining tax years resulting in correction of assessments and substantial refunds/abatements.
• Office building, City of Richmond: One tax year in issue; appeal to City’s Board of Equalization resulting in correction of assessment and substantial tax abatement.
• Hotel, City of Charlottesville: Two tax years in issue; lawsuit to correct erroneous assessments settled early in litigation, resulting in correction of assessments and substantial refunds/abatements.
• Manufacturing Building, County of Mecklenburg, Va.: Seven tax years in issue; lawsuit to correct erroneous assessments settled early in litigation, resulting in correction of assessments and substantial refunds/abatements.
• Affordable housing property, Northampton County: Two tax years in issue; informal appeal to Assessor resulting in correction of assessments and substantial tax abatements.
• Food processing plant, Augusta County: Five tax years in issue; lawsuit to correct erroneous assessments settled early in litigation, resulting in correction of assessments and substantial refunds/abatements.
• Affordable housing properties (2), Clarke County: Four and five tax years in issue, respectively; lawsuits to correct erroneous assessments settled early in litigation, resulting in correction of assessments and substantial refunds/abatements.
• Affordable housing property, Fauquier County: Four tax years in issue; informal appeal to Assessor resulting in correction of assessments and substantial tax abatements.
• Multi-family housing properties (3), City of Richmond: One tax year in issue for each property; informal appeal to City Assessor resulting in correction of assessments and substantial tax abatements.
• Office complex, City of Chesapeake: Two tax years in issue; informal appeal to City Assessor resulting in reduced assessments and substantial tax abatement to client.
• Multi-family housing property, City of Richmond: One tax year in issue; informal appeal to City Assessor resulting in correction of assessments and substantial tax abatement to client.
• Retirement community, City of Suffolk: Four tax years in issue; informal appeal to City Assessor resulting in correction of property details, correction of assessments, and substantial refund to client.
• Affordable housing property, City of Suffolk: Two tax years in issue; informal appeal to City Assessor resulting in correction of assessments and substantial exoneration of taxes for client.
• Food processing plant, Augusta County: Four tax years in issue; lawsuit to correct erroneous assessments settled early in litigation, resulting in substantial refund to client.
• Food processing plant, Augusta County: Three tax years in issue; lawsuit to correct erroneous assessments settled early in litigation, resulting in substantial refund to client.
• Hotel, City of Richmond: One tax year in issue; Board of Equalization ordered correction of assessment resulting in substantial tax abatement.
• Food processing plant, Augusta County: Four tax years in issue; trial court ruled in favor of client and ordered correction of assessments and substantial refund to client.
• Neighborhood shopping centers (2), City of Lynchburg:  One tax year in issue; informal appeal to City Assessor resulting in reduced assessments and substantial tax abatements.
• Affordable housing property, City of Richmond:  One tax year in issue; appeal to City Assessor resulting in reduced assessment and substantial tax abatement.
• Hotel property, City of Lynchburg:  One tax year in issue; appeal to City Assessor resulting in reduced assessment and substantial tax abatement.
• Affordable housing property, City of Petersburg:  Five tax years in issue; lawsuit to correct erroneous assessments settled at commencement of litigation, resulting in substantial refund to client and abatement of current tax assessment.
• High-rise office building and parking deck, City of Richmond: Five tax years in issue; lawsuit to correct erroneous assessments settled prior to trial, resulting in substantial refund to client.
• Multi-family housing property, City of Richmond: One tax year in issue; appeal to City’s Board of Equalization resulting in reduced assessment and tax refund.
• Affordable housing property, City of Richmond: One tax year in issue; appeal to City’s Board of Equalization resulting in reduced assessment and tax refund.
• Affordable-housing properties (3), City of Franklin: Six tax years in issue; lawsuit to correct erroneous assessments (and related claims) settled pre-discovery, resulting in reduced assessments and tax abatements.
• Affordable housing property, City of Charlottesville: One tax year in issue; appeal to City Assessor resulting in reduced assessment and tax abatement.
• Affordable housing property, Fauquier County: Six tax years in issue; lawsuit to correct assessments settled prior to service of process, resulting in substantial refund to client, abatement of remaining tax due, and reduction of assessments for tax years remaining in current general reassessment cycle.
• Affordable housing property, Henrico County: One tax year in issue; appeal to County’s Board of Equalization resulting in reduced assessment and tax abatement.
• Food processing plant, Augusta County:  Four tax years in issue; Supreme Court of Virginia reversed trial court’s decision, finding in favor of client that the County’s assessments were not entitled to a presumption of correctness.
• Commercial property, City of Petersburg:  Six tax years in issue; lawsuit to correct double assessments and erroneous assessments settled prior to service of process, resulting in substantial refund to client and abatement of remaining tax due.
• Apartment building, Arlington County:  One tax year in issue; appeal to Board of Equalization resulting in reduced assessment, tax refund, and abatement of remaining tax due.
• Residential development, Albemarle County:  One tax year in issue; informal appeal to County Assessor resulting in reduced assessments and tax abatements for numerous lots.
• Industrial property, City of Norfolk:  One tax year in issue; informal appeal to the City Assessor resulting in reduced assessment and tax abatement.
• Strip shopping centers (2), City of Lynchburg:  One tax year in issue; informal appeal to City Assessor resulting in reduced assessments and substantial tax abatements.
• Hotel property, Arlington County:  One tax year in issue; appeal to Board of Equalization resulting in reduced assessment, tax refund, and abatement of remaining tax due.
• Food processing plant, Augusta County: Two tax years in issue; trial court ruled in favor of client and ordered correction of assessments and substantial refund to client; Supreme Court of Virginia denied County’s petition for appeal.
• Office building, City of Norfolk:  Three tax years in issue; informal appeal to City Assessor resulting in reduced assessments and substantial refund to client.
• Affordable housing property, Northampton County:  Two tax years in issue; informal appeal to County’s real estate appraiser resulting in reduced assessment and substantial tax abatement
• Food processing plant, Augusta County:  Eight tax years in issue; lawsuit settled pre-trial resulting in correction of assessments and substantial refund to client.
• Industrial plant, City of Norfolk: Co-counsel; five tax years in issue; lawsuit settled pre-trial resulting in reduced assessments and substantial refund to client.
• Hotel, City of Norfolk:  informal appeal to City Assessor resulting in reduced assessment and substantial tax abatement.
• Apartment complex, City of Portsmouth: Co-counsel; four tax years in issue; lawsuit settled pre-trial resulting in reduced assessments and substantial refund to client.
• Apartment complex, City of Portsmouth: Three tax years in issue; lawsuit settled pre-trial resulting in reduced assessments and substantial refund to client.
• Apartment complex, City of Norfolk: Three tax years in issue; lawsuit settled pre-trial resulting in reduced assessments and substantial refund to client.
• Office building, City of Richmond: One tax year in issue; informal appeal to City Assessor resulting in maximum assessment reduction available under governing tax rehab program.

Representative Personal Property and Business License Tax Controversy Results:

• Manufacturing plant, City of Portsmouth:  Business Personal Property and Business License Tax dispute; nine tax years in issue; lawsuit settled mid-trial resulting in classification of client as manufacturer for business license purposes, exemption from taxation of its personal property (excepting machinery and tools used in manufacturing and certain motor vehicles), and substantial refund to client.
• Manufacturing plant, Russell County:  Machinery & Tools Tax dispute; lawsuit settled pre-trial resulting in substantial refund to client.
• Manufacturing plant, Mecklenburg County:  Machinery & Tools Tax and Business Personal Property Tax disputes; informal appeal to Comm'r of Revenue resulting in exemption of business personal property from taxation and substantial Machinery & Tools Tax and Business Personal Property Tax refunds to client.
• Manufacturing plant, Halifax County: Machinery & Tools Tax dispute; informal appeal to Comm’r of Revenue resulting in final determination exempting pollution control equipment from taxation and substantial refund to client.
• Federal contractor, City of Chesapeake: Business License Tax dispute; two tax years in issue; informal appeal to Comm’r of Revenue resulting in final determination in favor of client regarding locations of its gross receipts.

Reported Cases

• McKee Foods Corporation v. County of Augusta, 297 Va. 482, 830 S.E.2d 25 (2019). Read opinion.
• Hershey Chocolate of Virginia, Inc. v. County of Augusta, 101 Va. Cir. 512 (2018). Read opinion.