Western Refining Yorktown v. County of York

I concur in the judgment reached by the Court in the opinion authored by Justice McCullough. As Justice McCullough notes:

**830Viewing the evidence in the light most favorable to the prevailing party, we conclude that there is evidence in the record to support a finding by the circuit court that Western did not prove that the Commissioner overvalued the refinery's machinery and tools in the January 1, 2010 and January 1, 2011 assessments. Because the burden of proof rested with Western, this failure of proof means that the assessment must stand.

The Commissioner exceeded her statutory authority…