County of Hanover v. Trustees of Randolph-Macon College

This is an appeal by the county of Hanover from an adverse decision in a proceeding filed by the trustees of Randolph-Macon College pursuant to §§ 58-1145 to 58-1155, Code of 1950, 1959 Replacement Volume, in which the trial court held that certain real estate owned by the college had been erroneously assessed for taxation and ordered a refund of the taxes paid.

The county’s several assignments of error present the following question: Is the land owned by the trustees of the college in the College Park subdivision primarily used for educational purposes or purposes incidental thereto, so as to…