In Re Assessment of Shonk Land Co.

Caplan, Chief Justice:

Shonk Land Company, a corporation, and Cedar Coal Company, a corporation, prosecute appeals from final orders of the Circuit Court of Kanawha County under the provisions of Code, 1931, 11-3-25, as amended. The court in said orders denied their applications for appeal from orders of the Board of Equalization and Review. Inasmuch as both cases involve the same issues they are consolidated for consideration on appeal in this Court. They concern assessments levied by the assessor of Kanawha County for the 1972 tax year and involve the valuation of certain coal properties.

In…