Morrison-Williams Associates, Inc. v. City of Alexandria

By Judge Wiley R. Wright, Jr.

The complainant seeks a declaratory judgment that it miscalculated its 1976 and 1977 City of Alexandria Annual License Tax and a judgment for the amount the complainant claims to be due as a refund. Subsequent to the trial, counsel for the City informed the Court by letter that the City questions the Court’s authority to order a refund in this proceeding and suggested that the complainant should have brought an action at law to recover any overpayment of its taxes.

Although the complainant could have sought a refund by proceeding under Code § 58-1145, the Court is…