(DOWNLOAD) "Allegheny Pittsburgh Coal Co. v. County Commission Webster County" by Supreme Court of the United States # Book PDF Kindle ePub Free

July 13, 2021

eBook details

Title: Allegheny Pittsburgh Coal Co. v. County Commission Webster County
Author : Supreme Court of the United States
Release Date : January 18, 1989
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 82 KB

Description

The West Virginia Constitution guarantees to its citizens that, with certain exceptions, "taxation shall be equal and uniform throughout the State, and all property, both real and personal, shall be taxed in proportion to its value . . . ." Art. X, ? 1. The Webster County tax assessor valued petitioners real property on the basis of its recent purchase price, but made only minor modifications in the assessments of land which had not been recently sold. This practice resulted in gross disparities in the assessed value of generally comparable property, and we hold that it denied petitioners the equal protection of the laws guaranteed to them by the Fourteenth Amendment.