Frantz v. Palmer

ALBRIGHT, Justice.

Appellant Gary W. Frantz, d/b/a Frantz Lumber Company, Tri-State Logging, and Tri-State Logging, Inc. (hereinafter “Taxpayer”), challenges the July 26, 1999, order of the Circuit Court of Kanawha County dismissing his appeal from an administrative ruling of Appellee Joseph M. Palmer, the State Tax Commissioner (hereinafter “Tax Commissioner”). As grounds for the appeal, Taxpayer challenges the constitutionality of West Virginia Code § ll-10-10(d) (1986) (Repl.Vol.1999) insofar as that statutory provision reposes sole discretion in the Tax Commissioner with regard to issuance…