Legal Opinion

In Re Tax Assessment of Foster Foundation's Woodlands Retirement Community

West Virginia Supreme Court

Decided January 9, 2009No. 33891PublishedCited by 45 opinions

1Opinion of the Court

DAVIS, Justice:1

The appellant herein and petitioner below, the Foster Foundation (hereinafter “the Foundation”), appeals an order entered September 6, 2007, by the Circuit Court of Ca-bell County. In that order, the circuit court affirmed the decision of the appellee herein and respondent below, the Cabell County Commission (hereinafter “the County Commission” or “the Commission”) sitting as the Board of Equalization and Review (hereinafter “the Board”), which had assigned an assessed value to the Foster Foundation’s Woodlands Retirement Community (hereinafter “the Woodlands”) of…

2Cases cited86 opinions

  1. Tumey v. OhioSupreme Court of the United States · 1927
  2. Gibson v. BerryhillSupreme Court of the United States · 1973
  3. Concrete Pipe & Products of Cal., Inc. v. Construction Laborers Pension Trust for Southern Cal.Supreme Court of the United States · 1993
  4. Chrystal R.M. v. Charlie A.L.West Virginia Supreme Court · 1995
  5. Ward v. Village of MonroevilleSupreme Court of the United States · 1972

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3Cited by45 opinions

  1. Hubbard v. CITY OF PIERRESouth Dakota Supreme Court · 2010
  2. Bayer MaterialScience, LLC v. State Tax CommissionerWest Virginia Supreme Court · 2009
  3. Mountain America, LLC v. HuffmanWest Virginia Supreme Court · 2009
  4. FOSTER FOUNDATION v. GainerWest Virginia Supreme Court · 2011
  5. Lee Trace LLC v. Gearl RaynesWest Virginia Supreme Court · 2013

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