McKee Foods Corp. v. Cnty. of Augusta

OPINION BY CHIEF JUSTICE DONALD W. LEMONS

*27 In this appeal, we consider whether the Circuit Court of August County ("circuit court") erred when it upheld the County's tax assessments against McKee Foods Corporation ("McKee") for the years 2011 through 2014.

I. Facts and Proceedings

McKee owns real property located at 272 Patton Farm Road, in Augusta County (the "Property"). The Property consists of an 828,619 square foot industrial building on 171.54 acres and is where McKee manufactures, among other things, "Little Debbie" snacks. The County assessed McKee's property at $28,525,300 for the 2011,…