Shonk Land Co., In re, s. 13293

• Decision Date: 12 July 1974
• Docket Number: 13294,Nos. 13293,s. 13293
• Citation: 204 S.E.2d 68,157 W.Va. 757
• Court: West Virginia Supreme Court
• Parties: In re Assessment of SHONK LAND COMPANY, a corporation, and In re Assessment of CEDAR COAL COMPANY, a corporation.

Page 68

204 S.E.2d 68

157 W.Va. 757

In re Assessment of SHONK LAND COMPANY, a corporation,

and

In re Assessment of CEDAR COAL COMPANY, a corporation.

Nos. 13293, 13294.

Supreme Court of Appeals of West Virginia.

Submitted Jan. 16, 1974.

Decided April 9, 1974.

Rehearing Denied July 12, 1974.

Syllabus by the Court

1. An assessor, in the fulfillment of his legal obligation to assess property at its true and actual value, may prepare and submit to taxpayers forms which constitute a request for information which he deems necessary in determining a proper valuation of the properties and so long as the information requested is reasonable such information constitutes a statement required by law as contemplated by Code, 1931, 11--3--10, as amended.

2. If a taxpayer shall fail to deliver to the assessor any statement required by law which that official deems necessary in the fulfillment of his duty to assess property at its true and actual value the said taxpayer shall be denied all remedy provided by law for the correction of any assessment made by the assessor.

Kay, Casto & Chaney, Steven L. Miller, Charleston, for petitioners.

Patrick Casey, Pros. Atty., Steven C. Hanley, Asst. Pros. Atty., Charleston, for respondent.

CAPLAN, Chief Justice:

Shonk Land Company, a corporation, and Cedar Coal Company, a corporation, prosecute appeals from final orders of the Circuit Court of Kanawha County under the provisions of Code, 1931, 11--3--25, as amended. The court in said orders denied their applications for appeal from orders of the Board of Equalization and Review. Inasmuch as both cases involve the same issues they are consolidated for consideration on appeal in this Court. They concern assessments levied by the assessor of Kanawha County for the 1972 tax year and involve the valuation of certain coal properties.

In an endeavor to assess coal properties in the county at their true and actual value the assessor of Kanawha County formulated Form KCM 170, an annual report of coal properties, and, on October 1, 1971, forwarded said form to each of the appellants. In the letters transmitting the forms the assessor advised that the information designated thereon was needed for the proper assessment of their properties for the 1972 tax year and requested that such forms be completed and returned by November 10, 1971.

The appellants failed to comply with the assessor's request, and, in fact, did not make any return of Form KCM 170 until February 24, 1972, just four days prior to the appellants' review before the County Court of Kanawha County sitting as a Board of Equalization and Review.

Although the assessor did not receive completed Form KCM 170 from either of the appellants or the information requested therein regarding their coal properties, he nonetheless did place an assessment on such properties. Being dissatisfied with such assessments the appellants filed applications for review thereof with the County Court of Kanawha County sitting as a Board of Equalization and Review. At each hearing the assessor, through his counsel, moved 'that the protestant be denied any remedy whatever for the attempted correction of any assessment made by the assessor of Kanawha County, West Virginia, for reason that the protestant has no legal standing to complain because of the protestant's failure to comply with the terms and legal conditions set forth in Chapter 11, Article 3, Section 10 of the West Virginia Code as amended.'

Resisting said motions the appellants asserted that the assessments were not based upon expert testimony; that the formula employed by the assessor wholly ignored the sale price of comparable property; that such formula applied only to Kanawha County and coal producing properties; and that by reason thereof the assessments imposed by the assessor did not reflect the true and actual value of the coal property involved. The Board of Equalization and Review granted the assessor's motion in each case, thereby denying the appellants the right to introduce evidence on the valuation of their coal properties. The assessments remained unchanged and it is from that action of the board that the appellants appealed to the Circuit Court of Kanawha County. Upon the denial of the appeal by the circuit court the appellants prosecute these appeals.

The main thrust of the appellants' position is that the assessor was without authority to formulate and require the completion and submission of Form KCM 170 and that they should not therefore be denied their remedy for the correction of any assessment made by the assessor under the provisions of Code, 1931, 11--3--10, as amended. The appellants assert that at the hearing the assessor failed to prove a willful refusal to submit completed Form KCM 170 which they contend is a requirement of Code, 1931, 11--3--10, as amended; that the assessor being a ministerial officer lacks the power to demand any information other than that prescribed by the tax commissioner; that any form used by the...