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V★TE FILESUnited States edition
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UPHELD

City of Winchester v. American Woodmark Corp.

UPHELD status graphic: City of Winchester v. American Woodmark Corp.. 950013 City of Winchester v. American Woodmark Corp. 11/03/1995 A manufacturer's furniture, fixtures, office equipment, and computer equipment are intangible personal property constituting capital used in manufacturing business, within the meaning of Code § 58.1- 1101(A)(2), and therefore are not subject to taxation by a municipality. The trial court's ruling that city taxes paid on this property for three years must be refunded is affirmed.
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