Lee Trace LLC v. Gearl Raynes

No. 12-0638 and No. 12-0992 LEE TRACE, LLC, Petitioner v. GEARL RAYNES, ASSESSOR FOR BERKELEY COUNTY, WEST VIRGINIA; BERKELEY COUNTY COUNCIL SITTING AS BOARD OF REVIEW AND EQUALIZATION; AND BERKELEY COUNTY COUNCIL, Respondents FILED October 21, 2013 RORY L. PERRY II, CLERK SUPREME COURT OF APPEALS OF WEST VIRGINIA JUSTICE KETCHUM, concurring in No. 12-0638 and dissenting in No. 12-0992 I concur with the holding of this Court in case No. 12-0638 which reverses the determination of the circuit court that the taxpayer=s application for relief, concerning the assessed value of its property for…