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MURRAY ENERGY CORP. v. STEAGER

No. 18-0018.

827 S.E.2d 417 (2019)

MURRAY ENERGY CORPORATION and Consolidation Coal Company, Plaintiffs Below/Petitioners v. Dale W. STEAGER, State Tax Commissioner of West Virginia; The County Commission of Marshall County; and Christopher J. Kessler, Assessor of Marshall County, Respondents Below/Respondents.

Supreme Court of Appeals of West Virginia.

Filed: April 29, 2019.

Attorney(s) appearing for the Case

Mark Gaydos, Esq. , Buddy Turner, Esq. , McNeer, Highland, McMunn, and Varner, L. C., Kingwood, WV, Counsel for Petitioners.

Patrick Morrisey, Esq. , Attorney General, Katherine A. Schultz, Esq. , Senior Deputy Attorney General, Cassandra L. Means, Esq. , Assistant Attorney General, Charleston WV, Counsel for Respondents Dale W. Steager, State Tax Commissioner of West Virginia, and Christopher J. Kessler, Assessor of Marshall County.

Joseph R. Canestraro, Esq. , Rhonda L. Wade, Esq. , Office of the Marshall County Prosecuting Attorney, Moundsville, WV, Counsel for Respondent County Commission of Marshall County.

Kelli D. Talbott, Esq. , Senior Deputy Attorney General, Charleston, WV, Counsel for Amicus Curiae Steven L. Paine, West Virginia State Superintendent of Schools.

This is an appeal from the Circuit Court of Marshall County's order affirming the Board of Equalization and Review's determination that petitioners Murray Energy Corporation and Consolidation Coal Company's coal interests were properly valued and assessed by respondents Dale W. Steager, State Tax Commissioner of West Virginia,...

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