State Ex Rel. Prosecuting Attorney v. Bayer Corp.

DAVIS, Justice:1

This is an appeal by Bayer Corporation, respondent below (hereinafter referred to as “Bayer”), from a final order of the Circuit Court of Kanawha County that reversed a tax exoneration decision by the Kanawha County Commission (hereinafter referred to as “the Commission”). In this appeal, Bayer makes the following assignments of error: (1) the Prosecuting Attorney of Kanawha County did not have authority to challenge the Commission’s ruling in circuit court, (2) the circuit court erred in applying a de novo standard of review, and (3) the circuit court erred in reversing the…