Tug Valley Recovery Center, Inc. v. Mingo County Commission

McGraw, Justice:

These two cases present essentially identical issues. Both regard the standing of concerned taxpayers to contest deficient property tax assessments in their home counties. In terms of the law applicable, the cases are functionally indistinguishable, and for that reason have been consolidated for decision.

The Tug Valley case involves an attempt by interested residents of Mingo County to have the assessment of certain mineral estates raised to a figure based upon the property’s actual commercial value. The Tug Valley Recovery Center, petitioner below and appellant here, is a…