Shenandoah Sales & Service, Inc. v. Assessor of Jefferson County (Signed Opinion)
Annotate this CaseThis was a consolidated appeal of two cases wherein the circuit court dismissed two appeals filed by a corporation, Shenandoah Sales & Services (Shenandoah), disputing the 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 Tabb. The circuit judge ordered the corporation to appear through a lawyer in circuit court and stated that the court would not accept pleadings or motions from the corporation that were not signed by a lawyer. The corporation failed to retain a lawyer and the court dismissed the corporation's appeals. The Supreme Court affirmed, holding (1) the circuit court did not err by ruling that Shenendoah was required to be represented by a lawyer in the circuit court; and (2) W. Va. Code 11-3-25(b) is unconstitutional insofar as the word "agent" allows an applicant's non-lawyer representative to appeal a decision of the board of equalization and review to a circuit court.
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