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WASHINGTON COUNTY v. SULLINS COLLEGE CORPORATION

179 S.E.2d 630 (1971)

211 Va. 591

WASHINGTON COUNTY, Virginia v. SULLINS COLLEGE CORPORATION.

Supreme Court of Appeals of Virginia.

March 8, 1971.

Attorney(s) appearing for the Case

Bradley Roberts, Bristol (David D. Brown, Commonwealth's Atty. for Washington County, on brief), for plaintiff in error.

George M. Warren, Jr., Bristol, G. R. C. Stuart, Abingdon (James P. Jones, Ashland, Warren & Bowie, Bristol, Penn, Stuart & Eskridge, on brief), for defendant in error.

Before SNEAD, C.J., and I'ANSON, CARRICO, GORDON, HARRISON, COCHRAN and HARMAN, JJ.

I'ANSON, Justice.

On December 29, 1960, Sullins College Corporation, hereinafter referred to as the college, filed an application pursuant to Code § 58-1145 for relief from erroneous real estate tax assessments against its Camp Sequoya property by Washington County for the years 1958, 1959 and 1960, on the ground that it was exempt from local taxation under § 183(d) of the Constitution and Code § 58-12(4). The county filed its answer denying that the...

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