Western Refining Yorktown v. County of York

OPINION BY JUSTICE STEPHEN R. McCULLOUGH

**808Western 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 by Western's expert; (3) asserts that the circuit court erred in allowing the County to take inconsistent positions relating to the highest and best use of the refinery in the course of successive…