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SOLITE CORP. v. COUNTY OF KING GEORGE

Record No. 781597.

261 S.E.2d 535 (1980)

SOLITE CORPORATION v. COUNTY OF KING GEORGE, Virginia.

Supreme Court of Virginia.

January 11, 1980.

Attorney(s) appearing for the Case

Carle E. Davis (Joseph C. Wool, Jr.; McGuire, Woods & Battle, Richmond, on briefs), for appellant.

A. Blanton Massey (Gary M. Nuckols; Massey & Nuckols, P.C., Fredericksburg, on brief), for appellee.

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

I'ANSON, Chief Justice.

Pursuant to Code § 58-1145, Solite Corporation filed an application seeking correction of allegedly erroneous assessments of county license taxes for the years 1973, 1974, and 1975. Solite alleged that it was exempt from county license taxes under the provisions of Code § 58-266.1, subd. A(4) because its sand and gravel operations constituted manufacturing. The trial court held that Solite...

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