County of Isle of Wight v. International Paper Co.
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The Supreme Court affirmed the judgment of the circuit court holding that International Paper Co. had established, by a preponderance of the evidence, that the County of Isle of Wight's tax scheme violated the requirement of the Virginia Constitution that taxation be uniform, holding that the circuit court did not err.
In 2017, the County Board of Supervisors adopted a resolution authorizing an "economic development retention grant program" that would benefit certain taxpayers. International Paper filed a refund action alleging that the County's tax and retention grant scheme violated the uniformity requirement of the Virginia Constitution. The circuit court granted judgment in favor of International Paper, concluding that the County's tax scheme created an unconstitutional non-uniform tax.
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