Worth its weight in gold: Legal analysis of the current appraisal of coal property in West Virginia

Journal Article · Sat Nov 01 04:00:00 EST 1997 · West Virginia Law Review

OSTI ID:535202

The legacy of out-of-state coal barons buying up the vast wealth of our natural resources continues to echo through West Virginia. Much has been written of the continuing controversy between labor and the owners of the state`s coal mines. Indeed, one can hardly grow up in West Virginia without perceiving the subtle indoctrination about the injustice and the implicit class struggle that underlies the history of the Appalachian coal fields. This study begins with a historical review of natural resource property appraisal in West Virginia and then looks at the recent attempt being made to change tax department policy and application of the current regulations. One recent attempt to achieve this end has been a series of cases brought by citizen taxpayers against the tax department to declare current methodology unconstitutional and to have the courts mandate corrective action to bring the tax department`s appraisals in line with the constitutional mandate of equal taxation. Then, the analysis turns to the duty of the tax commissioner to appraise coal property, potential solutions to the current debate, and a conclusory look at why this issue should be brought to the attention of not only the legal community, but to the entire state.

• OSTI ID: 535202
• Journal Information: West Virginia Law Review, Journal Name: West Virginia Law Review Journal Issue: 3 Vol. 99; ISSN 0043-3268; ISSN WVLRDO
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
COAL INDUSTRY
COAL MINES
COST ESTIMATION
ECONOMICS
LEGAL ASPECTS
PROPERTY VALUES
TAX LAWS
TAXES
WEST VIRGINIA