Crouch v. County Court Of Wyo. County, (No. 8191)
| Court | Supreme Court of West Virginia |
| Writing for the Court | MAXWELL. |
| Citation | 116 W.Va. 476 |
| Parties | E. H. Crouch v. County Court of Wyoming County |
| Decision Date | 08 October 1935 |
| Docket Number | (No. 8191) |
116 W.Va. 476
E. H. Crouch
v.
County Court of Wyoming County
Supreme Court of Appeals of West Virginia.
Submitted October 1, 1935.
Decided October 8, 1935.
[116 W.Va. 476]
Taxation
Where an assessment of real estate of an amount ($50,000 or more: Code, 11-3-25) reviewable by the supreme court of appeals appears to have been made without proper regard to requisite elements and to have been approved by the circuit court without substantial evidence to sustain the assessed valuation, the appellate court will reverse the circuit court's order of affirmation and will remand the case for further proceedings.
Appeal from Circuit Court, Wyoming County.
Action by E. H. Crouch against the County Court of Wyoming County. From an adverse order, plaintiff appeals.
Reversed and remanded.
(Jarl C. Sanders, for appellant.
Homer A. Holt, Attorney General, W. Holt Wooddell, Assistant Attorney General, and F. E. Shannon, Prosecuting Attorney, for appellee.
Maxwell, Judge:
This review involves a Wyoming County land assessment alleged by the owner, E. H. Crouch, to be excessive.
In January, 1933, he bought of the Newberry heirs a tract of about 3, 600 acres in Clear Fork District of said County and the minerals underlying about 200 acres in Oceana District. The consideration was $75,000.00. For 1933 and 1934 the assessment on the 3, 600 acre tract was $31.50 per acre, and on the mineral tracts $22.50. The total is between $116,000 and $120,000 (exact amount not disclosed by record). Crouch paid the taxes for 1933. The controversy pertains to the 1934 assessment. This assessment was made by the assessor of Wyoming County, and approved by the county court sitting as a board of review and equalization (Acts 1933, chapter
41), and by the circuit court on appeal (Code 1931, 11-3-25).
The statute. Code 1931, 11-3-25, allows appeal to this Court where the assessment is $50,000.00 or more. We will not disturb an assessment which is supported by substantial evidence unless it is plainly wrong. Power Co. v. Board of Review, 112 W. Va. 442, 164 S. E. 862. However, in the instant case we are of opinion that the assessment is not well supported.
The price paid for property is not conclusive as to value, but it may be a very important...
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Kline v. McCloud, No. 16042
...determining the assessed value." 295 S.E.2d at 705-06. (Emphasis in original). Furthermore, in Crouch v. County Court of Wyoming County, 116 W.Va. 476, 477, 181 S.E. 819, 819 (1935), we recognized that the price paid for real estate was a substantial indicia of its true and actual value, so......
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Wright v. Banks, No. 11–1768.
...in a recent arm's length transaction is a substantial indication of its true and actual value. Crouch v. County Court of Wyoming County, 116 W.Va. 476, 477, 181 S.E. 819, 819 (1935). Further, this Court has stated that “the price paid for a parcel of land in a recent arm's length transactio......
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Tax Assessments Against the Southern Land Co., In re, No. 10861
...of Review and Equalization of Brooke County, 1932, 112 W.Va. 442, 164 S.E. 862; E. H. Crouch v. County Court of Wyoming County, 1935, 116 W.Va. 476, 181 S.E. In the West Penn case, supra [112 W.Va. 442, 164 S.E. 863], the Court, while admitting that the problems are 'primarily administrativ......
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Bankers Pocahontas Coal Co. v. County Court of McDowell County, No. 10248
...supra, and cases there cited. Notwithstanding some indication to the contrary in the opinion in the case of Crouch v. County Court, 116 W.Va. 476, 181 S.E. 819, it is a general rule that the courts will not interfere with the exercise of the taxing power in the absence of 'a clear showing o......
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Kline v. McCloud, No. 16042
...determining the assessed value." 295 S.E.2d at 705-06. (Emphasis in original). Furthermore, in Crouch v. County Court of Wyoming County, 116 W.Va. 476, 477, 181 S.E. 819, 819 (1935), we recognized that the price paid for real estate was a substantial indicia of its true and actual value, so......
-
Wright v. Banks, No. 11–1768.
...in a recent arm's length transaction is a substantial indication of its true and actual value. Crouch v. County Court of Wyoming County, 116 W.Va. 476, 477, 181 S.E. 819, 819 (1935). Further, this Court has stated that “the price paid for a parcel of land in a recent arm's length transactio......
-
Tax Assessments Against the Southern Land Co., In re, No. 10861
...of Review and Equalization of Brooke County, 1932, 112 W.Va. 442, 164 S.E. 862; E. H. Crouch v. County Court of Wyoming County, 1935, 116 W.Va. 476, 181 S.E. In the West Penn case, supra [112 W.Va. 442, 164 S.E. 863], the Court, while admitting that the problems are 'primarily administrativ......
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Bankers Pocahontas Coal Co. v. County Court of McDowell County, No. 10248
...supra, and cases there cited. Notwithstanding some indication to the contrary in the opinion in the case of Crouch v. County Court, 116 W.Va. 476, 181 S.E. 819, it is a general rule that the courts will not interfere with the exercise of the taxing power in the absence of 'a clear showing o......