Wise County Board of Supervisors v. Wilson

In this appeal, we consider whether the assessment ratio for computing merchants’ capital tax under Code § 58.1-3509 * is fixed by the local governing body or by the commissioner of the revenue. The specific question before us is whether the trial court erred in dismissing a motion for declaratory judgment filed by the Wise County Board of Supervisors (the Board), which asked the court to declare that the Board, as the local governing body, has the sole authority to set the assessment ratio.

In its motion for declaratory judgment, the Board alleged that Delmer Wilson, Jr., Commissioner of the…