International Paper Co. v. County of Isle of WightAnnotate this Case
The Supreme Court affirmed in part and reversed in part the judgment of the circuit court granting Isle of Wight County's motion to strike International Paper Company's application for correction of a machinery and tools tax assessment that International Paper claimed was nonuniform, invalid, and illegal, holding that the court erred in sustaining the County's motion to strike as to counts 4 and 5 regarding uniformity.
International Paper owned a paper production facility in the County that utilized paper-making machinery for its manufacturing operations. International Paper filed an application for a correction of the County's "nonuniform, invalid & illegal" assessment of International Paper's machinery and tools taxes for tax year 2017. The refund action had five counts. After a bench trial, the County moved to strike International Paper's evidence and claims. The circuit court granted the motion to strike and dismissed the refund action with prejudice. The Supreme Court reversed in part and remanded this case for further proceedings, holding (1) the circuit court did not err in sustaining the County's motion to strike as to three counts regarding vested rights, separation of powers, and the County's alleged lack of statutory authority; but (2) the circuit court erred in sustaining the County's motion to strike as to two counts regarding uniformity.