Rawl Sales & Processing Co. v. County Commission of Mingo County

BROTHERTON, Chief Justice:

The appellants, the Mingo County Commission and the State Tax Commissioner, ask this Court to reverse a February 19, 1993, order of the Circuit Court of Mingo County in which that court ruled in favor of the appellee taxpayers in their appeal of property tax assessments.

The dispute in this ease centers around the 1992 assessments of several natural resources properties. These assessments were made in accordance with a plan for property revaluation set forth in West Virginia Code § 11-1 C-l et seq. (1991). The state tax commissioner valued the subject properties…