As in the Virginia Supreme Court’s November 4, 2010 FFW Enterprises v. Fairfax County opinion, the issue of excluding residential properties by classification from a special tax was addressed the same day in the case of Nageotte v Board of Supervisors of Stafford County, by unpublished order available here.

The statutes involved are Virginia Code section 15.2-2400, et seq., dealing with creation of service districts.

Background

Stafford County had adopted two service district ordinances to provide “road improvements” which “are expected to generally improve vehicular traffic flow and transportation safety” and “enhance business opportunities … [and] improve access to businesses” in the service districts. Funding for the improvements was to come from a special tax assessment within the districts, as well as other state, county and private sources. Significantly, the Board of Supervisors excluded residential but not industrial and commercial properties from the special tax.