Shenandoah Sales & Service, Inc. v. Assessor of Jefferson County

KETCHUM, Chief Justice:

This is a consolidated appeal of two cases from the Circuit Court of Jefferson County wherein the circuit court dismissed two ap peals filed by a corporation, Shenandoah Sales & Services, Inc. (“corporation” or “Shenandoah”), disputing the Jefferson County Assessor’s valuation of real estate owned by the corporation. The corporation failed to retain a lawyer to prosecute its appeals to the circuit court, and instead appeared through its vice-president, David C. Tabb. The circuit judge ordered the corporation to appear through a lawyer in circuit court and stated that…