International Paper Company v. County of Isle of Wight

PRESENT: All the Justices INTERNATIONAL PAPER COMPANY OPINION BY v. Record No. 190542 JUSTICE S. BERNARD GOODWYN September 17, 2020 COUNTY OF ISLE OF WIGHT FROM THE CIRCUIT COURT OF ISLE OF WIGHT COUNTY Carl E. Eason Jr., Judge In this appeal, we consider whether the circuit court erred in granting a county’s motion to strike a taxpayer’s application for correction of a machinery and tools tax assessment that the taxpayer claimed was non-uniform, invalid, and illegal. I. BACKGROUND International Paper Company (International Paper) is a New York-based corporation that owns a paper production…