City of Winchester v. American Woodmark Corp.

I

In this appeal, we consider whether Code §§58.1-1100 and -1101 authorize a city to tax certain personal property owned by a manufacturer.

II

Relying upon the provisions of Code §§58.1-1100 and -1101(A), American Woodmark Corporation filed a pleading referred to as an “Application to Correct Erroneous Assessments of Local Taxes and Claim for Tortious Violation of Constitutional Rights” against the City of Winchester. American Woodmark sought a refund of $464,637 for taxes it had paid during the years 1989 through 1992.

Code § 58.1-1100 states in pertinent part:

Intangible personal property,…