EASTERN AMERICAN ENERGY CORP. v. THORN

No. 21276.

428 S.E.2d 56 (1993)

189 W.Va. 75

EASTERN AMERICAN ENERGY CORPORATION, Petitioner Below, Appellant, v. Robert W. THORN, Assessor of Wirt County, and C. Richard Boice, Commissioner of the County Commission of Wirt County, Paul Bumgarner, Commissioner of the County Commission of Wirt County, and Harry Matheny, Commissioner of the County Commission of Wirt County, in Their Capacities as County Commissioners and in Their Capacities as Members of the County Board of Equalization and Review, Respondents Below, Appellees. James H. Paige, III, State Tax Commissioner, Intervenor.

Supreme Court of Appeals of West Virginia.

Decided February 25, 1993.


Attorney(s) appearing for the Case

Tammy J. Owen, Rebecca L. Stafford, Goodwin and Goodwin, Charleston, for appellant.

William G. Mercer, Wirt County Pros. Atty., Elizabeth, for appellees.

Darrell V. McGraw, Jr., Atty. Gen., James J. Alex, Special Asst. Atty. Gen., Charleston, for intervenor.


PER CURIAM:

Eastern American Energy Corporation appeals the 1991 tax year assessment of $3,277,035 for its extraction or stripping plant, located in Wirt County. The basis for the assessment was a recent appraisal by the State Tax Commissioner. Eastern maintains that the plant should be appraised at $948,000, the amount it paid for the plant on October 1, 1989. After both the Wirt County Board of Equalization and Review and the Circuit Court of Wirt County affirmed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases