FEROLETO STEEL CO., INC. v. OUGHTON

No. 11-0666.

736 S.E.2d 5 (2012)

FEROLETO STEEL COMPANY, INC., Petitioner v. Thomas A. OUGHTON, Assessor of Brooke County, County Commission of Brooke County and West Virginia State Tax Commissioner, Respondents.

Supreme Court of Appeals of West Virginia.

Decided September 25, 2012.


Attorney(s) appearing for the Case

Michael G. Gallaway, Esq. , David R. Croft, Esq. , Spilman Thomas & Battle, PLLC, Wheeling, WV and Dale W. Steager, Esq. , Spilman Thomas & Battle, PLLC, Charleston, WV, for Petitioner.

Darrell V. McGraw, Jr., Esq. , Attorney General, Charli Fulton, Esq. , Senior Assistant Attorney General, Charleston, WV and David B. Cross, Esq. , Brooke County Prosecuting Attorney, Wellsburg, WV, for Respondents.


BENJAMIN, Justice:

Petitioner Feroleto Steel Company, Inc. appeals the March 16, 2011, order of the Circuit Court of Brooke County that found that the petitioner's inventory of steel coils is not exempt from ad valorem property taxation under § 1c, article X of the West Virginia Constitution and W. Va.Code § 11-5-13 (1987). After considering the parties' arguments, the facts below, and the applicable constitutional and statutory language, this Court reverses...

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