Summary
The Supreme Court of Appeals of West Virginia consolidated five appeals concerning the valuation of coal- and natural-resources property for county tax purposes. The court held that, under W. Va. Code § 11-1C-10(g), an assessor who accepts the State Tax Commissioner's appraisal may not later challenge that appraisal before the Board of Equalization and Review. The court affirmed the circuit court's orders restoring the Commissioner's original valuations and expressly overruled contrary language in In re 1994 Assessments of Property of Righini.
Holdings
- Under W. Va. Code § 11-1C-10(g), a county assessor receiving an appraisal of natural-resources property from the State Tax Commissioner may accept or reject it. Once the assessor accepts the appraisal, the assessor is foreclosed from later challenging it before either the Property Valuation Training and Procedures Commission or the local Board of Equalization and Review.
- The statutes governing county assessment and the statutes assigning appraisal of natural-resources property to the State Tax Commissioner must be harmonized so that the local Board of Equalization and Review cannot be used to alter an appraisal that the assessor accepted.
Questions Presented
- Whether a county assessor who accepted the State Tax Commissioner's appraisal of natural-resources property may later challenge that appraisal before the local Board of Equalization and Review.
- Whether W. Va. Code § 11-1C-10(g) requires an assessor who rejects a State Tax Commissioner appraisal to challenge it before the Property Valuation Training and Procedures Commission rather than the local Board of Equalization and Review.
- Whether In re 1994 Assessments of Property of Righini remains controlling to the extent it permits a county assessor or county commission to alter the State Tax Commissioner's appraisal through local review proceedings.
Disposition
affirmed
Cases Cited (15)
- Burgess v. Porterfield, 196 W. Va. 178, 469 S.E.2d 114 (1996)(followed)
- In re Tax Assessment of Foster Found. Woodlands Ret. Cmty., 223 W. Va. 14, 672 S.E.2d 150 (2008)(followed)
- State v. Epperly, 135 W. Va. 877, 65 S.E.2d 488 (1951)(followed)
- State v. Jarvis, 199 W. Va. 635, 487 S.E.2d 293 (1997)(followed)
- Mace v. Mylan Pharm., Inc., 227 W. Va. 666, 714 S.E.2d 223 (2011)(followed)
- Smith v. State Workmen's Compensation Commissioner, 159 W. Va. 108, 219 S.E.2d 361 (1975)(followed)
- Davis Mem'l Hosp. v. W. Va. State Tax Comm'r, 222 W. Va. 677, 671 S.E.2d 682 (2008)(followed)
- White v. Wyeth, 227 W. Va. 131, 705 S.E.2d 828 (2010)(followed)
- Hereford v. Meek, 132 W. Va. 373, 52 S.E.2d 740 (1949)(followed)
- State ex rel. Pinson v. Varney, 142 W. Va. 105, 96 S.E.2d 72 (1956)(followed)
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