Preview:

IN THE SUPREME COURT OF APPEALS OF WEST VIRGINIA
September 2009 Term

FILED November 25, 2009
No. 34426
released at 3:00 p.m.
RORY L. PERRY II, CLERK
SUPREME COURT OF APPEALS
OF WEST VIRGINIA


MOUNTAIN AMERICA, LLC, ET AL,
Petitioners Below, Appellants,
V. DONNA HUFFMAN, ASSESSOR OF MONROE COUNTY,
Respondent Below, Appellee.
______________________________________________________ Appeal from the Circuit Court of Monroe County
The Honorable Robert A. Irons, Judge
Civil Action No. 07-C-30


AFFIRMED


Submitted: September 8, 2009
Filed: November 25, 2009

Michael E. Caryl Robert S. Kiss Heather Gail Harlan Bowles Rice McDavid Graff & Love Charleston, West Virginia Attorneys for Appellants Jack C. McClung West Virginia Association of County  Officials Charleston, West Virginia Attorney for Amicus Curiae John F. Hussell, IV Katie L. Hoffman Joseph J. Buch Dinsmore & Shohl Charleston, West Virginia Attorneys for Appellee, Donna Huffman Paul G. Papadopoulos Robinson & McElwee Charleston, West Virginia Attorney for Appellee, Monroe County Commission

JUSTICE BENJAMIN delivered the Opinion of the Court.

SYLLABUS BY THE COURT


1.

"`This Court reviews the circuit court's final order and ultimate

disposition under an abuse of discretion standard. We review challenges to findings of fact under a clearly erroneous standard; conclusions of law are reviewed de novo.' Syllabus Point 4, Burgess v. Porterfield, 196 W. Va. 178, 469 S.E.2d 114 (1996)." Syllabus Point 1, In re: Tax Assessment of Foster Foundation's Woodlands Retirement Community, 223 W. Va. 14, 672 S.E.2d 150 (2008).

2.

"`An assessment made by a board of review and equalization and

approved by the circuit court will not be reversed when supported by substantial evidence unless plainly wrong.' Syllabus Point 1, West Penn Power Co. v. Board of Review and Equalization, 112 W. Va. 442, 164 S.E. 862 (1932)(other internal citations omitted)." Syllabus Point 3, In re: Tax Assessment of Foster Foundation's Woodlands Retirement Community, 223 W. Va. 14, 672 S.E.2d 150 (2008).

3.

A petition for appeal which names only one of multiple complainants

appeals only the cause of the complainant named and is wholly insufficient as a petition for an appeal by any person other than the person named.

4.

"A constitutional issue that was not properly preserved at the trial court

level may, in the discretion of this Court, be addressed on appeal when the constitutional

i

issue is the controlling issue in the resolution of the case." Syllabus Point 2, Louk v. Cormier, 218 W. Va. 81, 622 S.E.2d 788 (2005).

5.

"W. Va. Code

Download 34426.pdf

West Virginia Law