DOMINION CHEVROLET CO. v. COUNTY OF HENRICO

Record No. 75-1010.

228 S.E.2d 131 (1976)

DOMINION CHEVROLET COMPANY v. COUNTY OF HENRICO, Virginia.

Supreme Court of Virginia.

September 2, 1976.


Attorney(s) appearing for the Case

Howard W. Dobbins, Randolph E. Trow, Jr., Richmond (Wallerstein, Goode & Dobbins, Richmond, on brief), for plaintiff in error.

John L. Knight, Asst. County Atty. (William G. Broaddus, County Atty., Richmond, on brief), for defendant in error.

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


HARRISON, Justice.

The sole issue here is whether a failure by a taxpayer to comply with the provisions of Code § 15.1-554 bars the maintenance against a county of an application under the provisions of Code § 58-1145 et seq. for the correction of an erroneous assessment and for a refund of taxes.

Dominion Chevrolet Company operates in Henrico County and is engaged in selling new and used cars and trucks on both a retail and a wholesale basis...

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