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FIRST & MERCHANTS NAT. BANK v. COUNTY OF AMHERST

132 S.E.2d 721 (1963)

204 Va. 584

FIRST AND MERCHANTS NATIONAL BANK OF RICHMOND, et al., etc., et al. v. COUNTY OF AMHERST.

Supreme Court of Appeals of Virginia.

October 14, 1963.

Attorney(s) appearing for the Case

LeRoy R. Cohen, Jr., Richmond (Joel E. Kocen, Cohen, Cox & Kelly, Richmond, on brief), for plaintiffs in error.

Wm. M. McClenny, Amherst, for defendant in error.

Before EGGLESTON, C. J., and SPRATLEY, BUCHANAN, WHITTLE, SNEAD, I'ANSON and CARRICO, JJ.

BUCHANAN, Justice.

In December 1960 the appellants filed their petition under § 58-1145 of the Code to correct the assessment for taxation of their real estate in Amherst county. They alleged that the assessment for the years 1958, 1959 and 1960 was excessive and far more than the market value of the properties, and they prayed that it be reduced and that they be reimbursed for the taxes paid by them for said three years in excess of the amount they should have...

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