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IN RE TAX ASSESSMENT OF WOODLANDS

No. 33891.

672 S.E.2d 150 (2008)

In re: TAX ASSESSMENT OF FOSTER FOUNDATION'S WOODLANDS RETIREMENT COMMUNITY.

Supreme Court of Appeals of West Virginia.

Decided: November 5, 2008.

Dissenting Opinion of Justice Benjamin January 9, 2009.

Attorney(s) appearing for the Case

Daniel J. Konrad, Chad D. Camper, Huddleston Bolen LLP, Huntington, for the Appellant.

William T. Watson, Huntington, for the Appellee.

DAVIS, Justice.1

The appellant herein and petitioner below, the Foster Foundation (hereinafter "the Foundation"), appeals an order entered September 6, 2007, by the Circuit Court of Cabell County. In that order, the circuit court affirmed the decision of the appellee herein and respondent below, the Cabell County Commission (hereinafter "the County Commission" or "the Commission") sitting as the Board of Equalization and Review (hereinafter...

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