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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