In Re Tax Assessment of Real Estate of Morgan Hotel Corp.

Calhoun, Judge:

These cases, on appeal from the Circuit Court of Monongalia County, involve proceedings by which Morgan Hotel Corporation and Morgantown Ordnance Works, Inc., respectively, seek to require reductions in tax assessment valuations placed upon their real estate by the County Court of Monongalia County, meeting, pursuant to Code, 1931, 11-3-24, as amended, for the purpose of reviewing and equalizing the assessment made by the assessor, for the 1966 tax year. Inasmuch as the facts and issues in the two cases are similar, they have been combined in this Court for purposes of oral…