In Re Tax Assessment Against American Bituminous Power Partners, L.P.

McGRAW, Justice:

In these consolidated cases, the Marion County Commission and Joseph M. Palmer, Tax Commissioner of the State of West Virginia (“Tax Commissioner”), appeal the June 28, 1999 final order of the Circuit Court of Marion County, which ruled in favor of ap-pellee American Bituminous Power Partners, L.P. (“ABPP”), on its claim that the Tax Commissioner violated applicable law by failing to employ an “income approach” to determine the fair market value of ABPP’s electric-generating facility for the 1996 tax year. ABPP contends, and the lower court found as a matter of law, that the…