Reynolds Metals Co. v. County of Henrico

Reynolds Metals Company (Reynolds) leased equipment which it used in its business operations in Henrico County (County). For the tax years 1982 through 1985, Reynolds filed the personal property tax returns on behalf of the lessors, and paid the personal property taxes on the leased equipment in accordance with the terms of the lease.

In December 1985, Reynolds and the lessors of the equipment filed an application for correction of erroneous tax assessments pursuant to Code § 58.1-3984. The County filed a demurrer to the application, contending that Reynolds was not a proper party plaintiff.…