Western Pocahontas Properties, Ltd. v. County Commission of Wetzel County

McHUGH, Justice:

In these consolidated cases, Western Pocahontas Properties, Ltd. (hereinafter “Western Pocahontas”), Littleton Fuel Company (hereinafter “Littleton”) and Puckett Investment Company (hereinafter “Puckett”) seek review of orders of the Circuit Court of Wetzel County which denied their appeals of the county tax assessor’s valuation of their coal properties located in Wetzel County, West Virginia. We conclude upon review of this case that the orders of the circuit court should be affirmed.

I

A

Western Pocahontas and Littleton

In January of 1991, the Wetzel County Assessor (hereinafter…