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IN RE UNION CARBIDE CORPORATION

Nos. 13287 to 13290.

203 S.E.2d 370 (1974)

In re Assessment of UNION CARBIDE CORPORATION. In re Assessment of AMHERST COAL COMPANY. In re Assessment of EASTERN ASSOCIATED COAL CORP. In re Assessment of CHESAPEAKE MINING COMPANY.

Supreme Court of Appeals of West Virginia.

Decided March 19, 1974.

Attorney(s) appearing for the Case

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

Jackson, Kelly, Holt & O'Farrell, Lee O. Hill and Forrest Roles, Charleston, for respondent.

NEELY, Justice:

This is a tax appeal by the Kanawha County Assessor from a judgment of the Circuit Court of Kanawha County which reversed the Kanawha County Court. The Kanawha County Court, sitting as a Board of Equalization and Review had affirmed the assessor's valuation of certain coal properties in Kanawha County, and the coal companies appealed to the Circuit Court, which entered a revised assessment. As the cases...

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