Opinion ID: 1058489
Heading Depth: 3
Heading Rank: 1

Heading: Definition of Tax

Text: Gibson's second and third assignments of error are based upon arguments that were not made in the trial court. Gibson's argument that the term tax as used in Code § 58.1-1815 does not include penalties and interest was not preserved in the statement of facts or in the circuit court's orders and no transcript was filed. There is no indication in the record that Gibson made these arguments to the circuit court. Therefore, Gibson waived these arguments pursuant to Rule 5:25. The purpose of Rule 5:25 is to afford the trial court the ability to address an issue. If that opportunity is not presented to the trial court, there is no ruling by the trial court on the issue, and thus no basis for review or action by this Court on appeal. Riverside Hospital v. Johnson, 272 Va. 518, 526, 636 S.E.2d 416, 420 (2006).