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No. 34423 - Stone Brooke Limited Partnership v. Sisinni, et al. No. 34424 - Heathermoor Limited Partnership v. Alongi, et al.

FILED December 22, No. 34863 - Pine Haven Limited Partnership, et al.v. Adkins, et al. 2009
and
RORY L. PERRY II, CLERK
SUPREME COURT OF APPEALS
OF WEST VIRGINIA


Benjamin, Chief Justice, concurring:

As I did earlier this year in In re: Tax Assessment Against Purple Turtle, LLC, et al. v. Gooden, 223 W.Va. 755, 679 S.E.2d 587 (2009) (No. 34276) (C.J. Benjamin, dissenting), I again write separately to underscore my belief that the disparity regarding the proof burdens of the State and of its citizens in property tax assessment cases in West Virginia is constitutionally impermissible. Herein, as stated in Syllabus Points 5 and 6, the majority again establishes the taxpayer's burden in tax assessment challenges to be by "clear and convincing" proof

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West Virginia Law