Legal Opinion
McLane Co. v. Stafford County
Stafford County Circuit Court
Decided March 11, 1998No. Case No (Law) 95000635Published
1Opinion of the Court
By Judge James W. Haley, Jr.
Va. Code § 58.1-3511(B) requires the apportionment of personal property taxes on vehicles engaged in interstate commerce “which are subject to property taxation in any other state ..."1 The issue here for resolution is whether or not an interstate carrier has met the burden of proving that their vehicles are so subjected.
The matter comes before the court upon a written stipulation of facts and mutual motions for summary judgment.
The actual imposition of property taxes by a jurisdiction outside of the Commonwealth is not a condition precedent to requiring…
2Cases cited6 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1996
- Short Bros. v. Arlington CountySupreme Court of Virginia · 1992
- Ryder Truck Rental, Inc. v. County of ChesterfieldSupreme Court of Virginia · 1994
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