Stafford County Circuit Court March 11, 1998, Case No (Law) 95000635 (McLane Co. v. Stafford County)

By Judge James W. Haley, Jr.

Va. Code § 58.1-3511(B) requires the apportionment of personal property taxes on vehicles engaged in interstate commerce “which are subject to property taxation in any other state ..."1 The issue here for resolution is whether or not an interstate carrier has met the burden of proving that their vehicles are so subjected.