Petition of Maple Meadow Min. Co.

McHUGH, Justice:

This ease is before this Court upon appeal of the January 20, 1993, order of the Circuit Court of Raleigh County. In that order, the circuit court affirmed the appellee’s, the Raleigh County Assessor’s (hereinafter “county assessor”) tax assessment of the appellant’s, Maple Meadow Mining Company (hereinafter “Maple Meadow”), real property which consists of coal reserves in Raleigh County. On appeal, Maple Meadow asks that this Court *521reverse the order of the circuit court and order that this case be remanded to the circuit court with instructions to reduce the assessment on…