High Court Strikes Down Taxes Levied by NVTA
On February 29, 2008, the Virginia Supreme Court unanimously held that the imposition of taxes by the Northern Virginia Transportation Authority (“NVTA”) were unconstitutional.* In Marshall v. Northern Virginia Transportation Authority, 275 Va. 419 (2008), the Court held that the General Assembly’s delegation of its taxing power to the NVTA violated the Virginia Constitution, which contains multiple provisions that limit the General Assembly’s taxing power and confines all legislative power (such as the power to tax) to the General Assembly. Having found the delegation of taxing power unconstitutional, the Supreme Court declared that all taxes imposed by the NVTA were void and that the bonds NVTA wished to issue that would have been paid for by the taxes were invalid.
Wes Russell of McSweeney, Crump Childress & Temple, P.C. argued the case before the Virginia Supreme Court. Patrick M. McSweeney was on brief with Mr. Russell. (Court’s Opinion)
*Case results depend on a variety of factors unique to each case. Past results do not guarantee or predict similar results in any future case.