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STATE EX REL. CTY. COM'N v. BD. OF PUB. WORKS

Case No. 16230.

318 S.E.2d 48 (1984)

STATE of West Virginia ex rel. the COUNTY COMMISSION OF PUTNAM COUNTY, et al. v. The BOARD OF PUBLIC WORKS OF the STATE OF WEST VIRGINIA, et al.

Supreme Court of Appeals of West Virginia.

Rehearing Denied July 11, 1984.

Attorney(s) appearing for the Case

Chauncey H. Browning, Atty. Gen., Jack C. McClung, Deputy Atty. Gen. and Robert P. Howell, Asst. Atty. Gen., Charleston, for appellants.

Leo Catsonis, Charleston, for appellees.

HARSHBARGER, Justice:

Appalachian Power Company's John Amos generating plant is in Putnam County. Lines extending from that plant carry electricity to twenty-seven West Virginia counties. The Putnam County Commission sued the West Virginia Board of Public Works and our state Auditor to change the manner in which the board and auditor apportioned the value of the plant property for tax purposes.

According to W.Va.Code, 11-6-13 [1925], after the board has assessed...

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