Legal Opinion

Antero Resources Corporation v. Matthew R. Irby, West Virginia Tax Commissioner, Joseph Romano, Assessor of Harrison County, and The County Commission of Harrison County, sitting as the Board of Assessment Appeals and Antero Resources Corporation v. Matthew R. Irby, West Virginia Tax Commissioner, Arlene Mossor, Assessor of Ritchie County, and Ritchie County Commission and Antero Resources Corporation v. Matthew R. Irby, West Virginia Tax Commissioner, Joseph R. Romano, Assessor of Harrison County, and the County Commission of Harrison County and Antero Resources Corporation v. Matthew R. Irby, West Virginia Tax Commissioner, David Sponaugle, Assessor of Doddridge County, and Doddridge County Commission and Antero Resources Corporation v. Matthew R. Irby, West Virginia Tax Commissioner, David Sponaugle, Assessor of Doddridge County, and County Commission of Doddridge County and Antero Resources Corporation v. Matthew R. Irby, West Virginia Tax Commissioner, Lisa Jackson, Assessor of Tyler County, and The County Commission of Tyler County sitting as the Board of Assessment Appeals

West Virginia Supreme Court

Decided June 13, 2023No. 22-004822-004922-005022-005122-005222-0144Published

1Opinion of the Court

FILED June 13, 2023 EDYTHE NASH GAISER, CLERK SUPREME COURT OF APPEALS STATE OF WEST VIRGINIA OF WEST VIRGINIA SUPREME COURT OF APPEALS Antero Resources Corporation, Petitioner Below, Petitioner vs.) No. 22-0048 (Harrison County 20-P-83-2) Matthew R. Irby, West Virginia Tax Commissioner, Joseph Romano, Assessor of Harrison County, and The County Commission of Harrison County, sitting as the Board of Assessment Appeals, Respondents Below, Respondents and Antero Resources Corporation, Petitioner Below, Petitioner vs.) No. 22-0049 (Ritchie County CC-43-2018-AA-1) Matthew R. Irby, West Virginia…

2Cases cited13 opinions

  1. Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
  2. Appalachian Power Co. v. State Tax DepartmentWest Virginia Supreme Court · 1995
  3. Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
  4. Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
  5. Armco Inc. v. HardestySupreme Court of the United States · 1984

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