This podcast is provided by Ben Glass and Steve Emmert   www.BenGlassReferrals.com - www.Virginia-Appeals.com   Granted Appeal Summary   Case PORTSMOUTH 2175 ELMHURST, LLC v. CITY OF PORTSMOUTH, ET AL. (Record Number 181439) From The Circuit Court of the City of Portsmouth; K. Melvin, Judge.   Counsel Barry Randolph Koch, Thomas E. Snyder, and Jennifer T. Langley (Inman & Strickler, P.L.C.) for appellant. James A. Cales III (Furniss, Davis, Rashkind and Saunders, P.C.) for appellee.   Assignments of Error   The Trial Court erred in its application of Va. Code § 58.1-3984 (2018), by heightening the standard for the Plaintiff to rebut the presumption of correctness of appraised value, thereby making taxpayer challenges virtually impossible. After applying the manifest error standard erroneously, the trial court nevertheless purported to apply that standard and found that it was not met.   The Trial Court failed to make accurate findings of fact consistent with the evidence presented at trial in finding that (1) the Plaintiff had failed to show manifest error, (2) the highest and best use of the Property was not “As Vacant,” and (3) that Plaintiff’s expert did not state that the City failed to comply with professional appraisal standards.   The Trial Court erred in awarding attorney’s fees to the Defendants by failing to apply ruling standards for determining the reasonableness of attorney’s fees.     Source Document: http://www.courts.state.va.us/courts/scv/appeals/181439.pdf