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PETITION OF MAPLE MEADOW MIN. CO.

No. 21900.

446 S.E.2d 912 (1994)

191 W.Va. 519

In re the Petition of MAPLE MEADOW MINING COMPANY FOR RELIEF FROM REAL PROPERTY ASSESSMENT FOR the TAX YEAR 1992.

Supreme Court of Appeals of West Virginia.

Decided July 8, 1994.

Attorney(s) appearing for the Case

John A. Mairs, Jackson & Kelly, Charleston, for Maple Meadow Min.

Carl W. Roop, Canterbury, Poling & Roop, Beckley, for Raleigh County Com'n.

Darrell V. McGraw, Jr., Atty. Gen., Barry L. Koerber, Asst. Atty. Gen., Charleston, for W. Va. Tax & Revenue.

McHUGH, Justice:

This case is before this Court upon appeal of the January 20, 1993, order of the Circuit Court of Raleigh County. In that order, the circuit court affirmed the appellee's, the Raleigh County Assessor's (hereinafter "county assessor") tax assessment of the appellant's, Maple Meadow Mining Company (hereinafter "Maple Meadow"), real property which consists of coal reserves in Raleigh County. On appeal, Maple Meadow asks that this Court

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