Allegheny Pittsburgh Coal v. Webster County
United States Supreme Court
488 U.S. 336, 109 S. Ct. 633, 102 L. Ed. 2d 688 (1989)
- Written by Deanna Curl, JD
Facts
Webster County (defendant) fixed yearly tax assessments for properties in the county at 50 percent of the appraised value of a property. Appraised property values in the county were set at the property’s most recent sale price. The county assessor made minor adjustments for properties that had not recently sold, but the adjustments did not amount to more than 10 percent increases in the four years that adjustments were made. Despite the adjustments, between 1976 and 1985, Allegheny Pittsburgh Coal and its successors were assessed and taxed at rates 8 to 33 times the rate of comparable properties that had not recently sold. Allegheny and Allegheny’s successors in interest (plaintiff) filed a lawsuit challenging the assessments and resulting increased tax burden caused by the assessment system. After the West Virginia Supreme Court of Appeals upheld the county’s assessment system, the United States Supreme Court granted certiorari to review the case.
Rule of Law
Issue
Holding and Reasoning (Rehnquist, C.J.)
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