Century Aluminum of West Virginia, Inc. v. Jackson County Commission

This case is before the Court upon the appeal of the Petitioner, Century Aluminum of West Virginia, Inc. (“Century Aluminum”), from the November 17, 2010, Order of the Circuit Court of Jackson County, West Virginia, upholding the decision of the Jackson County Commission sitting as a Board of Equalization and Review (“Board of Equalization and Review”) concerning the Respondent West Virginia State Tax Commissioner’s (hereinafter referred to as the “Tax Department”) 2010 appraisal of Century Aluminum’s Ravenswood Aluminum Plant. Century Aluminum assigns as error the following: 1) the circuit…