Tax Assessments Against Pocahontas Land
WV.137 , 303 S.E.2d 691, Va. 53 (1983)(172 W)
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- 0,99 €
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- 0,99 €
Publisher Description
1. ""Insofar as W.Va. Code §§ 18-9A-11 and 11-3-25 both relate to the standing of taxpayers and residents to insure full and proper assessment of all the county's land, they are to be read together. Any interested party may compel compliance with the State Tax Commissioner's report through a writ of mandamus, as provided in W.Va. Code § 18-9A-11; persons likewise have standing to contest the assessment of property in their home counties by way of statutory appeal after having appeared before the Board of Equalization and Review. W.Va. Code § 11-3-25."" Syllabus Point 3, Tug Valley Recovery Center, Inc. v. Mingo County Commission, 164 W.Va. 94, 261 S.E.2d 165, 9 A.L.R.4th 413 (1979). 2. Under W.Va. Code, 11-3-25, providing in part that ""the right of an appeal from any assessment by the county court [county commission], as hereinbefore provided, may be taken either by the applicant or by the State,"" a taxpayer who challenges the property assessment of another may appear or intervene in the circuit court on an appeal of such assessment.