West Virginia Supreme Court: Assessor May Not Challenge Natural Resource Property Valuations Before BOE

West Virginia Supreme Court: Assessor May Not Challenge Natural Resource Property Valuations Before BOE

The West Virginia Supreme Court affirmed a circuit court's decision that a county assessor may not change a tax commissioner's appraisal of coal-bearing properties after concluding that the state legislators intended for county assessors to challenge the commissioner's appraisals before the valuation commission, not before a board of equalization.

In re 1994 Assessments of Property of Righini <a href="/lr/resolve//734z"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="96 STN 145-26: State Court Opinions (SCT)"/></a>.

The West Virginia Supreme Court affirmed a circuit court's decision that a county assessor may not change a tax commissioner's appraisal of coal-bearing properties after concluding that the state legislators intended for county assessors to challenge the commissioner's appraisals before the Property Valuation Training and Procedures Commission, not before a board of equalization.