Supreme Court of Virginia March 6, 1987, Record No. 860600 (Lake Monticello Service Co. v. Board of Supervisors)

STEPHENSON, J.,

delivered the opinion of the Court.

In this appeal of right, Lake Monticello Service Company (Lake Monticello) challenges the dismissal of its application to correct an erroneous tax assessment. In dismissing the application, the State Corporation Commission (the Commission) ruled that Lake Monticello’s claim was barred by the doctrine of collateral estoppel.