Tax Assessment Against Purple Turtle, LLC. v. Gooden

PER CURIAM:1

This is an appeal by Preston Gooden (hereinafter “Assessor”), Assessor of Berkeley County, West Virginia, from an order of the Circuit Court of Berkeley County granting summary judgment to ■ owners (hereinafter “Taxpayers”) of certain lots located in a subdivision known as Broomgrass, Gerrardstown Tax District, Berkeley County, West Virginia. In granting summary judgment to the Taxpayers, the circuit court reversed a decision of the Assessor, as affirmed by the Berkeley County Commission sitting as the Board of Equalization and Review (hereinafter “Board”), which had assigned an…