holding that “[ujnless otherwise provided by law, the standard of review by a circuit court in a writ of certiorari proceeding under W.Va.Code § 53-3-3 (1923) (Repl.Vol.2000) is de novo”
How later courts described this case
- holding that “[ujnless otherwise provided by law, the standard of review by a circuit court in a writ of certiorari proceeding under W.Va.Code § 53-3-3 (1923) (Repl.Vol.2000) is de novo”
- holding that “Unless otherwise provided by law, the standard of review by a circuit court in a writ of certiorari proceeding under W. Va.Code § 53-3-3 (1923) (Repl.Vol.2000) is de novo”
- establishing procedure for issuance of writ of certiorari (citation omitted)
- establishing procedure for issuance of writ of certiorari
Written by the judges who cited it.
The opinion
BENJAMIN, J.,
concurring and dissenting:
For the reasons set forth in my dissenting-opinion in In re: Tax Assessment of Foster Foundation’s Woodlands Retirement, No. 33891, I respectfully concur and dissent in this case. I believe that the proper burden of proof for a taxpayer in a ease such as this is that the taxpayer meet a “preponderancy of the evidence” burden. I therefore dissent to the majority opinion. However, since the use of a preponderancy standard would not have changed the result on appeal, I concur with the majority in the ultimate outcome of this appeal.