In Re Tax Assessments Against Pocahontas Land Co.

MILLER, Justice:

This case raises certain procedural issues relating to the reassessment of real property by a county commission acting as a board of equalization and review. Among the issues is the question of the right of the appellants who are taxpayers to intervene in the circuit court after the landowners had appealed their assessments to the circuit court and their subsequent right to bring this appeal. Also challenged is the trial court’s ruling as to the procedural sufficiency of the hearings before the Board of Equalization and Review [hereinafter Board] including a claim of…