Shane Smith's practice focuses on commercial litigation with a heavy emphasis on real and personal property tax controversies. 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 with a heavy emphasis on real and personal property tax controversies. 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 and Texas. 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 for Business Litigation (2009-2013) and was named among Virginia’s “Legal Elite” for Taxes/Estates/Trusts for 2019 by Virginia Business magazine.

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 Controversy Results:

  • 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.