University Park at Evansdale, LLC v. Mark A. Musick, Assessor

WORKMAN, Justice:

This is an appeal from the circuit court’s August 26, 2016, order denying petitioner University Park at Evansdale, LLC’s (hereinafter “UPE”) appeal from the decision of the Monongalia County Commission, sitting as the Board of Equalization and Review (hereinafter “BER”). UPE protested respondent Monongalia County Assessor’s (hereinafter “respondent”) assessment of its leasehold interest in certain property to the BER, which affirmed respondent’s assessment on the basis that UPE’s protest presented an issue of taxability, rather than valuation, reviewable only by the State Tax…