County of Franklin, Virginia v. Underwood Logging, LLC, d/b/a Underwood Logging
── County of Franklin, Virginia v. Underwood Logging, LLC, d/b/a Underwood Logging ──
Court: Court of Appeals of Virginia
Date: July 15, 2025
Category: General
Decision: Trial court did not err determining applicable taxation rate was machinery and tools rate and finding equipment located outside of Franklin County for tax years 2020, 2021, and 2022 and not subject to taxation; trial court erred finding rate only applied to a portion of the equipment; appellee entitled to all have equipment taxed at reduced rate; reversed in part
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