EQT Production Co. v. County of Wise

PRESENT: Powell, C.J., Kelsey, McCullough, Russell, and Mann JJ., and Millette and Mims, S.JJ. EQT PRODUCTION COMPANY, ET AL. OPINION BY v. Record No. 250430 CHIEF JUSTICE CLEO E. POWELL MAY 21, 2026 COUNTY OF WISE, VIRGINIA, ET AL. FROM THE COURT OF APPEALS OF VIRGINIA EQT Production Company; EQT Gathering, LLC; and Diversified Production, LLC (collectively, the “Taxpayers”) appeal the Court of Appeals’ decision to uphold the tax assessment of the Taxpayers’ mineral lands. For the reasons that follow, we reverse. I. BACKGROUND EQT Production Company and EQT Gathering, LLC (collectively…