County of Henrico v. Mailers

By JUDGE E. BALLARD BAKER

By Motion for Judgment, the County seeks recovery of $15,959.36 allegedly due to it by Custom Mailers (CM) based on an assessment by the County for delinquent license taxes for 1979, 1980, 1981 and 1982. CM filed an answer alleging it had paid all license taxes properly assessable and later filed a Counterclaim for Declaratory Judgment. At a pretrial on December 2, 1983, the Court agreed that evidence would be heard on January 13, 1984, and the Court would rule on the major issue of classification, that is, what categories, if any, are exempt from the license tax. The…