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SHELOR MOTOR CO., INC. v. MILLER

Record No. 001073.

544 S.E.2d 345 (2001)

SHELOR MOTOR COMPANY, INC., d/b/a Homer Cox Ford, et al. v. Nancy W. MILLER, Commissioner of the Revenue for Montgomery County.

Supreme Court of Virginia.

April 20, 2001.

Attorney(s) appearing for the Case

Frank K. Friedman (Neil V. Birkhoff, Roanoke; Edwin C. Stone; Clifford L. Harrison, Radford; Woods, Rogers & Hazlegrove, Roanoke; Stone, Harrison & Turk, Radford, on briefs), for appellants.

Robert A. Ziogas (Claude M. Lauck; Martin M. McMahon, County Attorney; Glenn, Feldmann, Darby & Goodlatte, on brief), on appellee.

Present: All the Justices.

KEENAN, Justice.

This is an appeal from a decree entered in a declaratory judgment suit. We consider whether the chancellor erred in holding that certain merchants' capital that was removed temporarily from a county before the "tax day" of January 1 is subject to taxation by that county under Code § 58.1-3511(A).

The petitioners, Shelor Motor Company, Inc., d/b/a Homer Cox Ford, Shelor Chevrolet Corporation, and Shelor Toyota, Inc., d/b/a Shelor Chrysler...

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