In Re Assessment of Certain Real Estate of Eastern Associated Coal Corp.

Sprouse, Justice:

This is an appeal from an order of the Circuit Court of Kanawha County which denied an appeal to Eastern Associated Coal Corporation, the appellant in this proceeding. The appeal sought by Eastern before the circuit court was from an order of the County Court of Kanawha County which was acting as the Board of Equalization and Review, but which will be referred to as the county court. Eastern Associated Coal Corporation is hereinafter called the taxpayer. At the hearing, the county court refused to permit the taxpayer to introduce evidence concerning the valuation of its coal…