Billy Lee Henderson and Clara Evon Henderson and the Putnam County Board of Education vs. Sherry L. Hayes, Putnam County Assessor; and Craig A. Griffith, West Virginia State Tax Commissioner
PA-Franklin L. Gritt Jr.; J-Stowers
* The Hendersons and the school board entered into a lease purchase agreement on 16.11 acres on Feb. 23, 2009. The board would lease for 10 years and have the option to purchase in 2019. Hayes classified the property as taxable for tax year 2010. Griffith later agreed with Hayes ruling. The plaintiffs seek a ruling making the property exempt from taxation.
Case number: 11-C-88