“If payment of the regional taxes and fees is to be required by a general law, it is the prerogative of the General Assembly, as provided by Article IV, Section 1 of the Constitution, to make this decision,” said the opinion written by Justice S. Bernard Goodwyn. Gov. Tim Kaine (D) appointed Goodwyn to the Supreme Court.
“The General Assembly has failed to adhere to the mandates of accountability and transparency that the constitution requires,” wrote Goodwyn, “We conclude that the Constitution clearly contemplates that taxes must be imposed only by a majority of the elected representatives of a legislative body.”