Collett v. Eastern Royalty, LLC (Signed Opinion)
Annotate this CaseRespondents, owners of coal-bearing properties in Taylor County, challenged tax assessments on their properties during the 2010 tax year. The County Assessor challenged the State Tax Commissioner's appraisals of Respondents' property in hearings before the Board of Equalization and Review after she had previously accepted those appraisals. The Board of Equalization and Review accepted the Assessor's proposed changes and changed the valuations of Respondents' properties, thus increasing the natural resources property tax owed by Respondents. The circuit court reversed the Board's valuation changes, finding that the Assessor violated W. Va. Code 11-1C-10(g) by challenging the Commissioner's appraisals. The Supreme Court affirmed, holding (1) pursuant to section 11-1C-10(g), upon receiving the appraisal of natural resources property from the Commission, a county assessor may either accept or reject that proposal; (2) if the assessor rejects the appraisal, the assessor must show just cause for doing so; and (3) if the assessor accepts the appraisal, the assessor is foreclosed from later challenging the appraisal.
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