Summary
The Supreme Court of Virginia considered whether a prior tax assessment of condemned property could be used to impeach the property owners’ appraiser. The Court held that, because the tax valuation and trial valuation both purported to reflect fair market value and differed substantially, the prior valuation was relevant impeachment evidence and its admission was within the trial court’s discretion. The judgment confirming the condemnation commissioners’ valuation was affirmed.
Holdings
- A prior tax-assessment valuation of the same property may be used as impeachment evidence when the record shows that the valuation was based on fair market value and presents an inconsistency bearing on the credibility of the expert's later valuation testimony.
- The trial court did not abuse its discretion by allowing the Commonwealth to cross-examine Stacy concerning his firm's prior tax valuation of the condemned parcel.
Questions Presented
- Whether a prior tax-assessment valuation of condemned property may be admitted to impeach the credibility of an expert who later values the same property for purposes of determining just compensation.
- Whether the trial court abused its discretion by permitting cross-examination concerning the prior tax valuation.
Disposition
affirmed
Cases Cited (15)
- Lynch v. Commonwealth Transportation Commissioner, 247 Va. 388, 393, 442 S.E.2d 388, 389, 391 (1994)(followed)
- R. Cross v. City of Newport News, 217 Va. 202, 206, 228 S.E.2d 113, 116 (1976)(followed)
- Skyline Swannanoa v. Nelson County, 186 Va. 878, 882, 44 S.E.2d 437, 439 (1947)(followed)
- Breeden v. Roberts, 258 Va. 411, 415-16, 518 S.E.2d 834, 837 (1999)(followed)
- Spruill v. Commonwealth, 221 Va. 475, 485, 271 S.E.2d 419, 425 (1980)(followed)
- Commercial Distributors, Inc. v. Blankenship, 240 Va. 382, 394, 397 S.E.2d 840, 847 (1990)(cited)
- Neblett v. Hunter, 207 Va. 335, 340, 150 S.E.2d 115, 119 (1966)(cited)
- Norfolk & Western Railway Co. v. Commonwealth, 211 Va. 692, 695, 179 S.E.2d 623, 625 (1971)(distinguished)
- Southern Railway Co. v. Commonwealth, 211 Va. 210, 214, 176 S.E.2d 578, 581 (1970)(cited)
- City of Roanoke v. Gibson, 161 Va. 342, 347, 170 S.E. 723, 725 (1933)(cited)
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Cited In (0)
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Court Document
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