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MATTER OF U. S. STEEL CORP.

No. 14244.

268 S.E.2d 128 (1980)

In the Matter of Appeal and Review of the Assessment of Properties of U. S. STEEL CORP., a corp., in McDowell County, etc.

Supreme Court of Appeals of West Virginia.

July 15, 1980.

Attorney(s) appearing for the Case

Camper & Seay, C. Thomas Seay and Harry G. Camper, Jr., Welch, Love, Wise, Robinson & Woodroe and Charles M. Love, Charleston, for appellant.

Wade T. Watson, Pros. Atty., McDowell County, Welch, for appellee.

NEELY, Chief Justice:

The facts in this case are clear and undisputed. In 1976 the State Tax Commissioner's Office conducted a reappraisal of all industrial and coal mining properties in West Virginia. The purpose of the reappraisal was to insure fair, equal and uniform assessments in the taxation of similar properties and to update previous appraisals. State Tax Commissioner's Manual for County Assessors. The Tax Commissioner's office appraised the property...

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