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State court of last resort · ST-VA-SC
Western Refining Yorktown v. County of York
No. 151641Supreme Court of Virginia
151641 Western Refining Yorktown v. County of York 12/15/2016 In an appeal from a judgment upholding the valuation of a refinery's machinery and tools for purposes of levying a tax on such property, viewing th…
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151641 Western Refining Yorktown v. County of York 12/15/2016 In an appeal from a judgment upholding the valuation of a refinery'…
- Court
- Supreme Court of Virginia
- First seen
- Oct 4, 2026
- Last entry
- Dec 15, 2016
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151641 Western Refining Yorktown v. County of York 12/15/2016 In an appeal from a judgment upholding the valuation of a refinery's machinery and tools for purposes of levying a tax on such property, viewing the evidence in the light most favorable to the county as prevailing party below, and applying the presumption of correctness afforded to determinations of a tax commissioner, the trial court did not err in upholding the assessment. The evidence fails to establish that the tax commissioner overvalued the refinery's machinery and tools for the two tax years in question, and the commissioner did not ignore the appraisal submitted by the refinery's expert in reaching the determination, inst…
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