PENN VIRGINIA OPERATING CO., LLC v. YOKUM

No. 18-0019.

829 S.E.2d 747 (2019)

PENN VIRGINIA OPERATING CO., LLC, Petitioner Below, Petitioner v. Phyllis K. YOKUM, Assessor of Randolph County; Dale W. Steager, State Tax Commissioner of West Virginia; Barry L. Cook, Director, State Forestry, Division of Forestry; John M. Cutright, Assessor of Barbour County; and Dustin Zickefoose, Assessor of Upshur County, Respondents Below, Respondents.

Supreme Court of Appeals of West Virginia.

Filed: March 19, 2019.


Attorney(s) appearing for the Case

Don C. A. Parker, Esq. , Alexander Macia, Esq. , James C. Walls, III, Esq. , Spilman Thomas & Battle, PLLC, Charleston, West Virginia, Counsel for Penn Virginia Operating Co., LLC.

Patrick Morrisey, Esq. , Attorney General, Charleston, West Virginia, Jane Charnock, Esq. , Assistant Attorney General, South Charleston, West Virginia, Counsel for the Division of Forestry.

Patrick Morrisey, Esq. , Attorney General, Charleston, West Virginia, L. Wayne Williams, Esq. , Assistant Attorney General, Charleston, West Virginia, Counsel for the State Tax Commissioner and Assessors of Barbour and Upshur Counties.

Webster J. Arceneaux, III, Esq. , Lori D. Counts-Smith, Esq. , A. Garner Marks, Esq. , Lewis Glasser PLLC, Charleston, West Virginia, Counsel for the Assessor of Randolph County.


This appeal concerns the distinction between the ordinary taxation of timberland by the State of West Virginia and the taxation at a lower appraised value of timberland subject to a cooperative contract with the State Division of Forestry pursuant to the Division's Managed Timberland Program.

The petitioner, Penn Virginia...

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