Century Aluminum of West Virginia, Inc. v. WV State Tax Department

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Century Aluminum of West Virginia, Inc. appeals from the circuit court's order upholding the decision of the Jackson County Commission, sitting as a Board of Review and Equalization, not to reduce the Respondent West Virginia State Tax Department's 2010 appraisal of petitioner's Ravenswood Aluminum Plant. Petitioner seeks a reversal of the circuit court's decision and a remand to the circuit court with instructions to set a value for the Ravenswood Plant for the Tax Year 2010 based upon petitioner's expert appraisal of the property and the evidence presented at the hearing held before the Board of Review and Equalization.