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WISE COUNTY BD. OF SUP'RS v. WILSON

Record No. 950223.

463 S.E.2d 650 (1995)

WISE COUNTY BOARD OF SUPERVISORS v. Delmer WILSON, as Commissioner of Revenue.

Supreme Court of Virginia.

November 3, 1995.

Attorney(s) appearing for the Case

Sue Ella Kobak, Pennington Gap (Kobak & Oglebay, on brief), for appellant.

Henry S. Keuling-Stout, Big Stone Gap, for appellee.

Amicus Curiae: Virginia Association of Counties (C. Flippo Hicks, Richmond, on brief), in support of appellant.

Present: All the Justices.

KEENAN, Justice.

In this appeal, we consider whether the assessment ratio for computing merchants' capital tax under Code § 58.1-3509* is fixed by the local governing body or by the commissioner of the revenue. The specific question before us is whether the trial court erred in dismissing a motion for declaratory judgment filed by the Wise County Board of Supervisors (the Board), which asked the court to declare that the Board, as...

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