Pilgrim’s Pride Corporation, et al. v. State Tax Commissioner, et al.

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Pilgrim's Pride appeals circuit court order granting summary judgment in favor of State Tax Department and County Assessor in business's appeal of State Tax Department's ruling that its personal property is subject to ad valorem property taxation and is not eligible for exemptions from personal property tax provided by W.Va. Code § 11-3-9(a)(21) for property used for the subsistence of livestock and 11-3-9(a) (28) for property employed exclusively in agriculture.