burden to rebut presumption (Virginia) · Go Syfert
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burden to rebut presumption in Virginia

14 Virginia opinions name it 5 courts 1987–2026 1 in the last five years

The cases below were cited by Virginia courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (5)

CaseFollowedCited
West Creek Assocs., LLC v. County of Goochlandgreen
va · 2008 · cited in 2 Virginia opinions naming this issue, 2010–2010
2 sentences

2010"A taxing authority's assessment is presumed to be correct," and a taxpayer challenging the assessment of his or her real property "has the burden to rebut that presumption by establishing that the real property in question is assessed at more than fair market value or that the assessment is not uniform in its application." West Creek Assocs., LLC v. County of Goochland, 276 Va. 393, 409 , 665 S.E.2d 834, 842 (2008) (citing Code § 58.1-3984(A)).

2010"A taxing authority's assessment is presumed to be correct," and a taxpayer challenging the assessment of his or her real property "has the burden to rebut that presumption by establishing that the real property in question is assessed at more than fair market value or that the assessment is not uniform in its application." West Creek Assocs., LLC v. County of Goochland, 276 Va. 393, 409 , 665 S.E.2d 834, 842 (2008) (citing Code § 58.1-3984(A)).

22
Ward v. Harpergreen
va · 1987 · cited in 5 Virginia opinions naming this issue, 1989–2002
2 sentences

2002Ward, 234 Va. at 70-71 , 360 S.E.2d at 181 ; Pettus, 232 Va. at 485 , 352 S.E.2d at 323-24 .

2002Ward, 234 Va. at 70-71 , 360 S.E.2d at 181 ; Pettus, 232 Va. at 485 , 352 S.E.2d at 323-24 .

15
Kay Management Co., Inc. v. Creasongreen
va · 1980 · cited in 3 Virginia opinions naming this issue, 2002–2026
2 sentences

2026But once this presumption is established, “the opposing party has the burden to rebut the presumption by showing that the area was open only to those with ‘express or implied permission from the owner[].’” Id. (alteration in original) (quoting Kay Management Co. v. Creason, 220 Va. 820, 832 (1980)). 1.

2017Once this presumption is found to be applicable, the opposing party has the burden to rebut the presumption by showing that the area was open only to those with "express or implied permission from the owner[ ]." Id. at 227 , 563 S.E.2d at 724 (quoting Kay Management , 220 Va. at 832 , 263 S.E.2d at 402 ).

13
Tidewater Psychiatric Institute, Inc. v. City of Virginia Beachgreen
va · 1998 · cited in 1 Virginia opinions naming this issue, 2010–2010
2 sentences

2010To rebut the presumption of correctness, "a taxpayer must show by a clear preponderance of the evidence that the taxing authority committed manifest error or totally disregarded controlling evidence in making the assessment." West Creek, 276 Va. at 409 , 665 S.E.2d at 843 ; accord Tidewater Psychiatric Inst., Inc. v. City of Virginia Beach, 256 Va. 136, 140-41 , 501 S.E.2d 761, 763 (1998).

2010To rebut the presumption of correctness, "a taxpayer must show by a clear preponderance of the evidence that the taxing authority committed manifest error or totally disregarded controlling evidence in making the assessment." West Creek, 276 Va. at 409 , 665 S.E.2d at 843 ; accord Tidewater Psychiatric Inst., Inc. v. City of Virginia Beach, 256 Va. 136, 140-41 , 501 S.E.2d 761, 763 (1998).

11
Stainback v. Stainbackgreen
vactapp · 1990 · cited in 1 Virginia opinions naming this issue, 2000–2000
2 sentences

2000See Stainback v. Stainback, 11 Va. App. 13, 17-18 , 396 S.E.2d 686, 689 (1990).

2000See Stainback v. Stainback, 11 Va. App. 13, 17-18 , 396 S.E.2d 686, 689 (1990).

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Virginia. Read the followed side critically anyway.

Also cited on this issue (8)

CaseCitedYears
Caplan v. Bogard green
va · 2002
2 sentences

2026But once this presumption is established, “the opposing party has the burden to rebut the presumption by showing that the area was open only to those with ‘express or implied permission from the owner[].’” Id. (alteration in original) (quoting Kay Management Co. v. Creason, 220 Va. 820, 832 (1980)). 1.

2017Once this presumption is found to be applicable, the opposing party has the burden to rebut the presumption by showing that the area was open only to those with "express or implied permission from the owner[ ]." Id. at 227 , 563 S.E.2d at 724 (quoting Kay Management , 220 Va. at 832 , 263 S.E.2d at 402 ).

22017–2026
Pettus v. Keeling green
va · 1987
2 sentences

2002Ward, 234 Va. at 70-71 , 360 S.E.2d at 181 ; Pettus, 232 Va. at 485 , 352 S.E.2d at 323-24 .

2002Ward, 234 Va. at 70-71 , 360 S.E.2d at 181 ; Pettus, 232 Va. at 485 , 352 S.E.2d at 323-24 .

22002–2002
Masterson v. VIRGINIA BEACH BD. OF ZON. APP. green
va · 1987
1 sentence

2014Masterson v. Board of Zoning Appeals, 233 Va. 37, 44 , 353 S.E.2d 727 (1987).

12014–2014
Masterson v. Board of Zoning Appeals green
va · 1987
1 sentence

2014Masterson v. Board of Zoning Appeals, 233 Va. 37, 44 , 353 S.E.2d 727 (1987).

12014–2014
Arlington County Board v. Ginsberg green
va · 1985
2 sentences

2008Code § 58.1-3984(A); Keswick Club, L.P. v. County of Albemarle, 273 Va. 128 , 136, 639 S.E.2d 243 , 247 (2007); Shoosmith Bros., Inc. v. County of Chesterfield, 268 Va. 241 , 245, 601 S.E.2d 641 , 643 (2004); Arlington County Board v. Ginsberg, 228 Va. 633 , 640, 325 S.E.2d 348 , 352 (1985). "`The effect of this presumption is that even if the assessor is unable to come forward with evidence to prove the correctness of the assessment this does not impeach it since the taxpayer has the burden of proving the assessment erroneous.'" R.

2008Code § 58.1-3984(A); Keswick Club, L.P. v. County of Albemarle, 273 Va. 128 , 136, 639 S.E.2d 243 , 247 (2007); Shoosmith Bros., Inc. v. County of Chesterfield, 268 Va. 241 , 245, 601 S.E.2d 641 , 643 (2004); Arlington County Board v. Ginsberg, 228 Va. 633 , 640, 325 S.E.2d 348 , 352 (1985). "`The effect of this presumption is that even if the assessor is unable to come forward with evidence to prove the correctness of the assessment this does not impeach it since the taxpayer has the burden of proving the assessment erroneous.'" R.

12008–2008
Shoosmith Bros. v. County of Chesterfield green
va · 2004
2 sentences

2008Code § 58.1-3984(A); Keswick Club, L.P. v. County of Albemarle, 273 Va. 128 , 136, 639 S.E.2d 243 , 247 (2007); Shoosmith Bros., Inc. v. County of Chesterfield, 268 Va. 241 , 245, 601 S.E.2d 641 , 643 (2004); Arlington County Board v. Ginsberg, 228 Va. 633 , 640, 325 S.E.2d 348 , 352 (1985). "`The effect of this presumption is that even if the assessor is unable to come forward with evidence to prove the correctness of the assessment this does not impeach it since the taxpayer has the burden of proving the assessment erroneous.'" R.

2008Code § 58.1-3984(A); Keswick Club, L.P. v. County of Albemarle, 273 Va. 128 , 136, 639 S.E.2d 243 , 247 (2007); Shoosmith Bros., Inc. v. County of Chesterfield, 268 Va. 241 , 245, 601 S.E.2d 641 , 643 (2004); Arlington County Board v. Ginsberg, 228 Va. 633 , 640, 325 S.E.2d 348 , 352 (1985). "`The effect of this presumption is that even if the assessor is unable to come forward with evidence to prove the correctness of the assessment this does not impeach it since the taxpayer has the burden of proving the assessment erroneous.'" R.

12008–2008
Keswick Club, L.P. v. County of Albemarle green
va · 2007
2 sentences

2008Code § 58.1-3984(A); Keswick Club, L.P. v. County of Albemarle, 273 Va. 128 , 136, 639 S.E.2d 243 , 247 (2007); Shoosmith Bros., Inc. v. County of Chesterfield, 268 Va. 241 , 245, 601 S.E.2d 641 , 643 (2004); Arlington County Board v. Ginsberg, 228 Va. 633 , 640, 325 S.E.2d 348 , 352 (1985). "`The effect of this presumption is that even if the assessor is unable to come forward with evidence to prove the correctness of the assessment this does not impeach it since the taxpayer has the burden of proving the assessment erroneous.'" R.

2008Code § 58.1-3984(A); Keswick Club, L.P. v. County of Albemarle, 273 Va. 128 , 136, 639 S.E.2d 243 , 247 (2007); Shoosmith Bros., Inc. v. County of Chesterfield, 268 Va. 241 , 245, 601 S.E.2d 641 , 643 (2004); Arlington County Board v. Ginsberg, 228 Va. 633 , 640, 325 S.E.2d 348 , 352 (1985). "`The effect of this presumption is that even if the assessor is unable to come forward with evidence to prove the correctness of the assessment this does not impeach it since the taxpayer has the burden of proving the assessment erroneous.'" R.

12008–2008
Burks Bros. of Virginia, Inc. v. Jones green
va · 1986
2 sentences

1987We further stated in Pettus , relying on another recent case, Burks Brothers of Va. Inc. v. Jones, 232 Va. 238 , 349 S.E.2d 134 (1986), that where the use of a way by persons owning property in the immediate area has been in common with the use of the roadway by members of the general public, the essential element of exclusiveness is lacking because the use of the roadway is dependent upon the enjoyment of similar rights by others, and no rights by prescription arise.

1987We further stated in Pettus , relying on another recent case, Burks Brothers of Va. Inc. v. Jones, 232 Va. 238 , 349 S.E.2d 134 (1986), that where the use of a way by persons owning property in the immediate area has been in common with the use of the roadway by members of the general public, the essential element of exclusiveness is lacking because the use of the roadway is dependent upon the enjoyment of similar rights by others, and no rights by prescription arise.

11987–1987

Statutes the citing opinions construe

VA § Va. Code Ann. § 46.2-100 (3) VA § Va. Code Ann. § 58.1-3984 (3) VA § Va. Code Ann. § 8.01-680 (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

TX 245 (1933–2026) IN 44 (1982–2020) IL 36 (1978–2025) OH 14 (1998–2026) VA 14 (1987–2026) IA 14 (1993–2023) LA 13 (1989–2018) CA 13 (1991–2026) MI 12 (2013–2024) MS 10 (1999–2026) MO 10 (1964–2014) AR 8 (2012–2024) NC 6 (1936–2025) MN 6 (1997–2016) WI 5 (2004–2024) MT 5 (1984–2010) WA 5 (1990–2018) OR 5 (2006–2025) FL 5 (1991–2012) GA 4 (2005–2019) MD 4 (1987–2015) DE 4 (1912–2020) AZ 3 (1984–2023) PA 3 (1955–1982) NY 3 (2010–2025) WV 3 (2015–2018) SD 3 (2020–2026) TN 2 (2012–2014) NH 2 (1999–2020) KS 2 (2024–2026) AL 2 (1908–2008) OK 2 (1986–2025) ND 2 (1987–2006) NV 2 (2021–2026) MA 2 (2004–2009)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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