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COLLETT v. EASTERN ROYALTY, LLC

Nos. 12-0764, 12-0768, 12-0767, 12-0766, 12-0765.

751 S.E.2d 12 (2013)

Judith COLLETT, Assessor of Taylor County, and the County Commission of Taylor County, Respondents Below, Petitioners v. EASTERN ROYALTY, LLC, as Successor Petitioner to West Virginia Coal Mine, LLC, Petitioner Below, Respondent. and Judith Collett, Assessor of Taylor County, and the County Commission of Taylor County, Respondents Below, Petitioners v. Coalquest Development, LLC, Petitioner Below, Respondent. and Judith Collett, Assessor of Taylor County, and the County Commission of Taylor County, Respondents Below, Petitioners v. Patriot Mining Company, Inc., Petitioner Below, Respondent. and Judith Collett, Assessor of Taylor County, and the County Commission of Taylor County, Respondents Below, Petitioners v. Trio Petroleum Corporation, Waco Oil & Gas, Inc., Mike Ross, and I.L. Morris & Mike Ross, Inc., Petitioners Below, Respondents. and Judith Collett, Assessor of Taylor County, and the County Commission of Taylor County, Respondents Below, Petitioners v. Coalquest Development, LLC, Petitioner Below, Respondent.

Supreme Court of Appeals of West Virginia.

Decided October 21, 2013.

Attorney(s) appearing for the Case

G. Nicholas Casey, Jr., Esq. , Webster J. Arceneaux, III, Esq. , Sang Ah Koh, Esq. , Lewis, Glasser, Casey & Rollins, PLLC, Charleston, WV, for the Petitioners.

Floyd M. Sayre, III, Esq. , Bowles Rice LLP, Martinsburg, WV, for Respondents Trio Petroleum Corporation, Waco Oil & Gas, Inc., Mike Ross, and I.L. Morris & Mike Ross, Inc.

Herschel H. Rose III, Esq. , Steven R. Broadwater, Esq. , Rose Law Office, Charleston, WV, for Respondent Eastern Royalty LLC.

David E. Goddard, Esq. , Goddard & Wagoner, Clarksburg, WV, for Respondents Coalquest Development, LLC and Patriot Mining Company, Inc.

BENJAMIN, Chief Justice:

The petitioners, Judith Collet, Assessor of Taylor County ("Assessor"), and the Taylor County Commission ("County Commission"), appeal the May 10, 2012, Final Order of the Circuit Court of Taylor County as to each of the respondents herein: Eastern Royalty, LLC, as successor petitioner to West Virginia Coal Mine, LLC ("Eastern") (Case Number 12-0764); Coalquest Development, LLC ("Coalquest") (Case Numbers 12-0765 and

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