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TAX ASSESS. AGAINST PURPLE TURTLE v. GOODEN

No. 34276.

679 S.E.2d 587 (2009)

In re TAX ASSESSMENT AGAINST PURPLE TURTLE, LLC., et al., Petitioners Below, Appellees v. Preston GOODEN, Assessor of Berkeley County, West Virginia, Respondent Below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided March 31, 2009.

Attorney(s) appearing for the Case

Floyd M. Sayre, III, Bowles, Rice, McDavid, Graff & Love, Martinsburg, WV, for Appellant.

Kenneth J. Barton, Jr., M. Dawn Alexander, Steptoe & Johnson, Martinsburg, WV, for Appellees.

PER CURIAM:1

This is an appeal by Preston Gooden (hereinafter "Assessor"), Assessor of Berkeley County, West Virginia, from an order of the Circuit Court of Berkeley County granting summary judgment to owners (hereinafter "Taxpayers") of certain lots located in a subdivision known as Broomgrass, Gerrardstown Tax District, Berkeley County, West Virginia. In granting summary judgment to the Taxpayers, the circuit court reversed a decision...

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