PALACE LAUNDRY, INC. v. CHESTERFIELD COUNTY

Record No. 071920.

666 S.E.2d 371 (2008)

PALACE LAUNDRY, INC., d/b/a Linens of the Week v. CHESTERFIELD COUNTY.

Supreme Court of Virginia.

September 12, 2008.


Attorney(s) appearing for the Case

Craig D. Bell (Brian C. Bernhardt, J. Christian Tennant, McGuire Woods, on briefs), Richmond, for appellant.

Michael S.J. Chernau, Sr. Asst. Cty. Atty. (Steven L. Micas, Cty. Atty., on brief), for appellee.

Present: HASSELL, C.J., KEENAN, KOONTZ, LEMONS, AGEE, and GOODWYN, JJ., and LACY, S.J.


OPINION BY Justice S. BERNARD GOODWYN.

In this appeal, we consider whether a linen rental company that cleans its own linens is a processing business for purposes of Code § 58.1-3507(A).

In 2004, the Chesterfield County Tax Commissioner assessed the standard business tangible personal property tax on property used by Palace Laundry, Inc., d/b/a/ Linens of the Week ("Palace Laundry"). Palace Laundry appealed the determination to the State Tax Commissioner...

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