Appeal of Westmoreland LG&E Partners

03 PTC 1 and COA04-1181, , Appeal of Westmoreland LG&E Partners v. Halifax County, energy facility, business personal property audit, discovery, income approach, Court of Appeals case. "However, we do not reach these assignments of error, as taxpayer has failed to meet its initial burden of presenting material, competent, and substantial evidence that the tax valuation was arbitrary and illegal."