Kline v. McCloud

MILLER, Justice:

This case involves the valuation of approximately 35,000 acres of timberland in the Middle Fork and Roaring Creek Districts of Randolph County, West Virginia owned by Westvaco Corporation (hereinafter Westvaco). The appellants are citizens and taxpayers of Randolph County who challenged the value of Westvaco’s property, as set by the county assessor, before the Randolph County Commission, sitting as the Board of Review and Equalization (hereinafter Board of Review).1 They sought to have the assessor’s value placed on Westvaco’s property increased to reflect its purchase price.…