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R. CROSS, INC. v. CITY OF NEWPORT NEWS

Record No. 751002.

228 S.E.2d 113 (1976)

R. CROSS, INC. v. CITY OF NEWPORT NEWS.

Supreme Court of Virginia.

September 2, 1976.

Attorney(s) appearing for the Case

C. Vernon Spratley, Jr., Newport News, Waller H. Horsley, Richmond (Elmo L. Stephenson, Newport News, William L. S. Rowe, Richmond, Saunders, Carleton, Morrison, Stephenson & Spratley, Newport News, Hunton, Williams, Gay & Gibson, Richmond, on brief), for appellant.

Robert M. Roylance, Asst. City Atty. (Avery A. Thomas, City Atty., on brief), for appellee.

Before I'ANSON, C. J., and CARRICO, HARRISON, COCHRAN, HARMAN, POFF and COMPTON, JJ.

PER CURIAM.

This is an appeal from an order entered May 19, 1975, dismissing a petition for relief from erroneous assessment filed pursuant to Code § 58-1145 (Cum.Supp.1976) by R. Cross, Inc. (taxpayer), against City of Newport News (the city). The Commonwealth appeared as amicus curiae in support of the city.

Taxpayer, engaged in a car rental business, complained that "the City assesses [its] automobiles on a different basis and at a higher effective...

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