Marshall v. Northern Virginia Transportation Authority

In this appeal, we are asked to consider several challenges to Chapter 896 of the 2007 Acts of Assembly.  Our consideration of two particular issues resolves the matters presented.  Those issues are: (1) whether Chapter 896 violates Article IV, Section 12 of the Constitution of Virginia (“the Constitution”); and (2) whether the Constitution prohibits the General Assembly from delegating its power of taxation to a political subdivision charged with the responsibility of addressing regional transportation issues affecting certain
localities of the Commonwealth, when that political subdivision is not a county, city, town, or regional government, and is not an elected body.