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KLINE v. McCLOUD

No. 16042.

326 S.E.2d 715 (1984)

Michael KLINE, et al. v. Jim McCLOUD, et al., etc.

Supreme Court of Appeals of West Virginia.

Dissenting Opinion January 8, 1985.

Attorney(s) appearing for the Case

Jacqueline A. Kinnaman, W.V.E.A., Charleston, for appellants.

James E. Cain, Pros. Atty., J. Fred Queen, Elkins, Lee O. Hill and Charlotte R. Lane, Jackson, Kelly, Holt & O'Farrell, Charleston, for appellees.

MILLER, Justice:

This case involves the valuation of approximately 35,000 acres of timberland in the Middle Fork and Roaring Creek Districts of Randolph County, West Virginia owned by Westvaco Corporation (hereinafter Westvaco). The appellants are citizens and taxpayers of Randolph County who challenged the value of Westvaco's property, as set by the county assessor, before the Randolph County Commission, sitting as the Board of Review and Equalization

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