TUG VALLEY RECOVERY CENTER, INC. v. MINGO CTY. COMM.

Nos. 14455, 14456.

261 S.E.2d 165 (1979)

TUG VALLEY RECOVERY CENTER, INC. v. MINGO COUNTY COMMISSION, etc., et al. LINCOLN CITIZENS FOR TAX REFORM et al. v. Louis ABRAHAM et al., etc.

Supreme Court of Appeals of West Virginia.

December 13, 1979.


Attorney(s) appearing for the Case

Kathleen Strasbaugh, Huntington, Robert E. Wise, Jr., Charleston, for Lincoln Citizens.

Jane Moran, Williamson, Robert E. Wise, Jr., Charleston, for Tug Valley.

Elliot E. Maynard, Pros. Atty., Williamson, for Mingo County Commission.

No appearance for Lincoln County Commission.


McGRAW, Justice:

These two cases present essentially identical issues. Both regard the standing of concerned taxpayers to contest deficient property tax assessments in their home counties. In terms of the law applicable, the cases are functionally indistinguishable, and for that reason have been consolidated for decision.

The Tug Valley case involves an attempt by interested residents of Mingo County to have the...

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