Lake Monticello Service Co. v. Board of Supervisors

In this appeal of right, Lake Monticello Service Company (Lake Monticello) challenges the dismissal of its application to correct an erroneous tax assessment. In dismissing the application, the State Corporation Commission (the Commission) ruled that Lake Monticello’s claim was barred by the doctrine of collateral estoppel. The Commission found that the issues raised in the present case were identical to issues raised and decided in a previous case involving the same parties. The principal question in this appeal, therefore, is whether the Commission properly applied the doctrine of…