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COUNTY OF ISLE OF WIGHT v. INT'L PAPER CO.

Record No. 211032.

881 S.E.2d 776 (2022)

COUNTY OF ISLE OF WIGHT v. INTERNATIONAL PAPER COMPANY, a New York Corporation.

Supreme Court of Virginia.

December 29, 2022.

Attorney(s) appearing for the Case

Andrew R. McRoberts ( David C. Tait ; Sands Anderson , on briefs), Richmond, for appellant.

Craig D. Bell ( Robert W. Loftin ; Alec V. Sauble ; McGuireWoods, on brief), Richmond, for appellee.

Amici Curiae: Local Government Attorneys of Virginia, Virginia Municipal League, Virginia Association of Counties, Virginia Association of Assessing Officers, and Commissioners of the Revenue Association of Virginia ( Adam D. Melita ; Patricia A. Melochick , on brief), in support of appellant.

PRESENT: All the Justices.

On remand from this Court's decision in International Paper Co. v. County of Isle of Wight (International Paper I), 299 Va. 150, 847 S.E.2d 507 (2020), the circuit court held that International Paper had established, by a preponderance of the evidence, that the County's tax scheme violated...

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