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CHERRY RIVER NAT. BANK v. LORENSON

No. 19999.

406 S.E.2d 714 (1991)

CHERRY RIVER NATIONAL BANK, Peoples Bank of Richwood, Inc., One Valley Bank of Summersville, Inc., and Nicholas County Bank, Appellees, Petitioners Below, v. The Honorable Charles O. LORENSON, as Tax Commissioner, State of West Virginia, and the Honorable Fred A. Roberts, as Assessor, Nicholas County, West Virginia, Appellants, Respondents Below.

Supreme Court of Appeals of West Virginia.

Decided June 27, 1991.

Rehearing Denied July 25, 1991.

Attorney(s) appearing for the Case

Gordon C. Lane, Keith A. Jones, Bowles Rice McDavid Graff & Love, Charleston, for appellees.

Mario J. Palumbo, Atty. Gen., and James Alex, Asst. Atty. Gen., Charleston, for appellants.

NEELY, Justice:

In 1988, appellant Tax Assessor for Nicholas County requested that the appellee banks1 supply him with information about the tangible personal property owned by them for the purpose of separate assessment and taxation of that property as Class IV property.2 In January 1989 each bank returned the requested form under protest. After the assessor refused the protest, the assessor and the Banks...

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