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COLUMBIA GAS OF MD. v. BD. OF PUB. WORKS

No. 22515.

459 S.E.2d 352 (1995)

194 W.Va. 75

COLUMBIA GAS OF MARYLAND, INC., a Delaware Corporation, Columbia Gas of Kentucky, Inc., a Kentucky Corporation, Columbia Gas of Pennsylvania, Inc., a Pennsylvania Corporation, Columbia Gas of Ohio, Inc., an Ohio Corporation, Commonwealth Gas Services, Inc., a Virginia Corporation, Petitioners Below, Appellants, v. The BOARD OF PUBLIC WORKS OF the STATE OF WEST VIRGINIA, Respondent Below, Appellee.

Supreme Court of Appeals of West Virginia.

Decided June 15, 1995.

Attorney(s) appearing for the Case

Charles R. McElwee, David K. Higgins, Paul G. Papadopoulos, Robinson & McElwee, Charleston, Allan E. Roth, Sr. Atty., Columbia Gas Distribution Companies, Columbus, OH, for appellants.

Barry L. Koerber, Asst. Atty. Gen., Charleston, for appellee.

WORKMAN, Justice:

Appellants are five natural gas local distribution companies who seek reversal of an order of the Circuit Court of Kanawha County entered on February 28, 1994, which requires them to be assessed for ad valorem taxes by Appellee, the Board of Public Works of the State of West Virginia (hereinafter referred to as the "Board"). Appellants argue that since they do not operate as public utilities in West Virginia...

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