WESTERN REFINING YORKTOWN v. COUNTY OF YORK

Record No. 151641.

793 S.E.2d 777 (2016)

WESTERN REFINING YORKTOWN, INC. v. COUNTY OF YORK.

Supreme Court of Virginia.

December 15, 2016.


Attorney(s) appearing for the Case

John R. Walk , Richmond, ( Franklin R. Cragle, III , Richmond; David Hugin ; Hirschler Fleischer ; Ramirez Hugin , on briefs), for appellant.

Sharon E. Pandak , Prince William , ( Zachary C. Packard ; Randall T. Greehan ; James E. Barnett , County Attorney; Greehan, Taves, Pandak & Stoner, on brief), for appellee.

PRESENT: All the Justices


OPINION BY JUSTICE STEPHEN R. McCULLOUGH

Western Refining Yorktown, Inc. ("Western") appeals from a judgment upholding the valuation of a refinery's machinery and tools for purposes of levying the machinery and tools tax. It (1) challenges the assessment methodology employed by the County of York; (2) argues that the Commissioner of the Revenue improperly ignored the assessment provided by Western's expert; (3) asserts that the circuit court erred in...

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