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IN RE SHONK LAND COMPANY

Nos. 13293, 13294.

204 S.E.2d 68 (1974)

In re Assessment of SHONK LAND COMPANY, a corporation. and In re Assessment of CEDAR COAL COMPANY, a corporation.

Supreme Court of Appeals of West Virginia.

Decided April 9, 1974.

Rehearing Denied July 12, 1974.

Attorney(s) appearing for the Case

Kay, Casto & Chaney, Steven L. Miller, Charleston, for petitioners.

Patrick Casey, Pros. Atty., Steven C. Hanley, Asst. Pros. Atty., Charleston, for respondent.

CAPLAN, Chief Justice:

Shonk Land Company, a corporation, and Cedar Coal Company, a corporation, prosecute appeals from final orders of the Circuit Court of Kanawha County under the provisions of Code, 1931, 11-3-25, as amended. The court in said orders denied their applications for appeal from orders of the Board of Equalization and Review. Inasmuch as both cases involve the same issues they are consolidated for consideration...

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