Western Refining Yorktown v. County of York

PRESENT: All the Justices WESTERN REFINING YORKTOWN, INC. OPINION BY v. Record No. 151641 JUSTICE STEPHEN R. McCULLOUGH December 15, 2016 COUNTY OF YORK FROM THE CIRCUIT COURT OF YORK COUNTY AND THE CITY OF POQUOSON John E. Clarkson, Judge Designate Western Refining Yorktown, Inc. (“Western”) appeals from a judgment upholding the valuation of a refinery’s machinery and tools for purposes of levying the machinery and tools tax. It (1) challenges the assessment methodology employed by the County of York; (2) argues that the Commissioner of the Revenue improperly ignored the assessment provided…