Jefferson County Foundation, Inc. v. W. Va. Economic Development Authority (Signed Opinion)
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The Supreme Court affirmed the orders of the circuit court dismissing Jefferson County Foundation, Inc.'s suit seeking a declaration that a series of transactions were an unlawful "de facto tax abatement," holding that there was no error.
After the West Virginia Economic Development Authority (WVEDA) adopted a resolution to undertake a series of transactions with Roxul USA, Inc. (Rockwool) to finance the construction of a manufacturing plant the Foundation filed a complaint seeking a declaration that the transactions were a de facto tax abatement for Rockwool that violates both statute and the West Virginia Constitution. The business court dismissed the suit with prejudice. The Supreme Court affirmed, holding (1) WVEDA was statutorily authorized to engaged in the transactions; (2) the transactions were not an exemption from tax; (3) the West Virginia Economic Development Act does not conflict with W. Va. Code 11-3-9; and (4) the transactions did not violate W. Va. Const. art. X, 1.
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