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Home / Opinion Digests / Machinery assessment was not uniform (access required)

Machinery assessment was not uniform (access required)

A county’s machinery and tool tax assessment was not valid where the county enacted a tax increase coupled with a tax relief program that operated as a partial tax emption for some taxpayers. Background International Paper owns a plant in Isle of Wight County. It closed the plant in 2010 and reopened in 2012, the same year ...