Adkins v. Capehart

PER CURIAM:1

Appellants challenge the failure of the Circuit Court of Kanawha County in its order of March 7, 1997, to declare as unconstitutional the method by which the Appellee Secretary of the West Virginia Department of Tax and Revenue (hereinafter referred to as the “Tax Department”) currently values coal reserves 2 for purposes of ad valorem taxation. Upon review of this matter, we determine that the order appealed from is not a final order and therefore, this case is dismissed as improvidently granted.

I. PROCEDURAL HISTORY

Appellants initiated the underlying civil action on March 29,…