Martinsburg IRS OC, LLC v. Berkeley Co Bd of Assessment Appeals

STATE OF WEST VIRGINIA SUPREME COURT OF APPEALS Martinsburg IRS OC, LLC, Defendant Below, Petitioner FILED March 20, 2020 vs.) No. 19-0193 (Berkeley County CC-02-2018-P-452) EDYTHE NASH GAISER, CLERK SUPREME COURT OF APPEALS OF WEST VIRGINIA Berkeley County Board of Assessment Appeals, Plaintiff Below, Respondent MEMORANDUM DECISION Petitioner Martinsburg IRS OC, LLC (“the company”), by counsel William P. Bresnahan, appeals the order of the Circuit Court of Berkeley County, entered on January 31, 2019, granting Respondent Berkeley County Board of Assessment Appeals’ (“the board’s”) motion to…