Bookman v. Hampshire County Commission

NEELY, Chief Justice:

We granted this appeal to revisit an issue that we dispatched summarily in Liberty Coal Co. v. Bassett, 108 W.Va. 293, 150 S.E. 745 (1929)—namely, whether W.Va.Code 11-3-25 [1967] is constitutional when it limits Supreme Court of Appeals review of property valuation cases to those cases where the amount of property involved equals or exceeds 150,00o.1 After careful consideration of both the appropriate standard of review when statutes involving exclusively economic matters are challenged constitutionally and the way in which property taxation matters are actually handled…