Shane Smith's practice focuses on commercial litigation, specializing in real and personal property tax disputes. For more than 12 years prior to practicing law, Shane held several positions with San Antonio, Texas-based Valero Energy Corporation and its acquired companies, including service as its Manager, eCommerce Marketing and Manager, Credit Card Marketing. Shane joined the firm after completing a judicial clerkship with the Honorable D. Arthur Kelsey, then Judge of the Court of Appeals of Virginia (now Justice of the Supreme Court of Virginia).

Shane Smith's practice focuses on commercial litigation, specializing in real and personal property tax disputes. For more than 12 years prior to practicing law, Shane held several positions with San Antonio, Texas-based Valero Energy Corporation and its acquired companies, including service as its Manager, eCommerce Marketing and Manager, Credit Card Marketing. Shane joined the firm after completing a judicial clerkship with the Honorable D. Arthur Kelsey, then Judge of the Court of Appeals of Virginia (now Justice of the Supreme Court of Virginia).

Shane is licensed to practice in Virginia. He is a member of the American Bar Association and the Norfolk & Portsmouth Bar Association. He has been listed as a Rising Star by Virginia Super Lawyers magazine for Business Litigation (2009-2013).

Shane holds a Bachelor of Business Administration degree in marketing, magna cum laude, from West Texas A&M University, and a Juris Doctor degree from William & Mary School of Law.

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 Case Results:

  • Food processing plant, Augusta County:  Eight tax years in issue; case was settled before trial resulting in corrected assessments and substantial refund to client
  • Industrial plant, City of Norfolk: Co-counsel; case was settled before trial resulting in reduced assessments and substantial refund to client
  • Hotel, City of Norfolk:  informal appeal to City Assessor resulting in reduced assessment and a tax abatement
  • Apartment complex, City of Portsmouth: Co-counsel; four tax years in issue; case was settled before trial resulting in reduced assessments and refund to client
  • Apartment complex, City of Portsmouth: Three tax years in issue; case was settled before trial resulting in  reduced assessments and refund to client
  • Apartment complex, City of Norfolk: Three tax years in issue; case was settled before trial resulting in reduced assessments and refund to client
  • Office building, City of Richmond: One tax year in issue; resulted in the maximum reduced assessment available to the client under the applicable tax rehab program

Representative Personal Property and Business License Tax Case Results:

  • Manufacturing plant, City of Portsmouth:  Business Personal Property and Business License Tax dispute; nine tax years in issue; case was 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; case was settled before trial resulting in substantial refund to client
  • Manufacturing plant, Mecklenburg County:  Machinery & Tools Tax and Business Personal Property Tax disputes; resulted 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; resulted in final determination by Commissioner of Revenue 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; resulted in final determination from Commissioner of Revenue in favor of client regarding locations of its gross receipts