Killen v. Logan County Commission

McGRAW, Justice:

This case comes to us upon a certified question from the Circuit Court of Logan County. The Logan County Board of Education and its president filed an action there seeking review of a decision by the Logan County Board of Equalization and Review which approved assessment values set by the Logan County assessor. The question certified to this Court is whether W.Va.Code § 18-9A-11 (1977 Replacement Vol.), which allows assessors to value property at 50-100 percent of its appraised value, violates the state constitution’s guarantee of “equal and uniform taxation throughout the…