In Re Tax Assessments Against Pocahontas Land Corp.

Berry, Justice:

Pocahontas Land Company, the appellant, hereinafter referred to as the appellant, appeals from two final judgments of the Circuit Court of Wyoming County entered December 29, 1972 and June 11, 1973 wherein the circuit court held that the county court sitting as a board of equalization and review was correct in upholding the county assessor’s 20% increase in the assessments of the appellant’s Class III property in Wyoming County. The appellant had filed its return for the 1972 tax year listing the real property it owned in Wyoming County with its statement of the properties’…