Woolford v. Virginia Dep't of Taxation, 294 Va. 377

Summary

The Supreme Court of Virginia held that the appraiser retained by the Woolfords was a qualified appraiser under Code § 58.1-512(B), despite lacking formal coursework in mineral appraisals, because his experience and research provided verifiable experience valuing relevant property. The court further held that the Virginia Department of Taxation could audit and challenge the value of previously awarded land-preservation tax credits after the initial award. The judgment was reversed and remanded for resolution of remaining issues concerning the appraisal and the amount of tax credits.

Holdings

1. Simerlein was a qualified appraiser under Code § 58.1-512(B) because he possessed sufficient verifiable experience and knowledge in valuing property of the type at issue, including property containing sand and gravel deposits.
2. The Department of Taxation may audit and challenge the value of tax credits after initially awarding them; its audit authority is not limited to determining whether the appraisal was false or fraudulent.
3. An appellee need not assign cross-error merely because the lower court failed to rule on alternative grounds when the appellee does not seek to modify or otherwise change the favorable judgment.

Questions Presented

1. Whether Simerlein qualified as a qualified appraiser under Code § 58.1-512(B) and the federal standards incorporated by that statute.
2. Whether the Department of Taxation could audit and challenge the value of an appraisal after initially awarding the tax credits, even if the appraisal was not false or fraudulent.
3. Whether the appellee's failure to assign cross-error preserved alternative grounds that the circuit court had not decided.

Disposition

reversed_and_remanded