Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.

Chief Justice. Rehnquist

delivered the opinion of the Court.

The West Virginia Constitution guarantees to its citizens that, with certain exceptions, “taxation shall be equal and uniform throughout the State, and all property, both real and personal, shall be taxed in proportion to its value . . . .” Art. X, § 1. The Webster County tax assessor valued petitioners’ real property on the basis of its recent purchase price, but made only minor modifications in the assessments of land which had not been recently sold. This practice resulted in gross disparities in the assessed value of generally…