Shenandoah Sales & Service, Inc. v. Assessor of Jefferson County

724 S.E.2d 733, 228 W. Va. 762, 2012 WL 474876, 2012 W. Va. LEXIS 11
CourtWest Virginia Supreme Court
DecidedFebruary 9, 2012
Docket11-0248, 11-0701
StatusPublished
Cited by34 cases

This text of 724 S.E.2d 733 (Shenandoah Sales & Service, Inc. v. Assessor of Jefferson County) is published on Counsel Stack Legal Research, covering West Virginia Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Shenandoah Sales & Service, Inc. v. Assessor of Jefferson County, 724 S.E.2d 733, 228 W. Va. 762, 2012 WL 474876, 2012 W. Va. LEXIS 11 (W. Va. 2012).

Opinion

KETCHUM, Chief Justice:

This is a consolidated appeal of two cases from the Circuit Court of Jefferson County wherein the circuit court dismissed two ap *765 peals filed by a corporation, Shenandoah Sales & Services, Inc. (“corporation” or “Shenandoah”), disputing the Jefferson County Assessor’s valuation of real estate owned by the corporation. The corporation failed to retain a lawyer to prosecute its appeals to the circuit court, and instead appeared through its vice-president, David C. Tabb. The circuit judge ordered the corporation to appear through a lawyer in circuit court and stated that the court would not accept pleadings or motions from the corporation that were not signed by a lawyer. Despite this order from the circuit court, the corporation failed to retain a lawyer and the circuit court dismissed the corporation’s appeals.

The corporation’s vice-president, David C. Tabb, argues that the circuit court erred by: (1) ruling that a corporation cannot be represented by a non-lawyer corporate agent in a circuit court; (2) failing to hold a hearing before dismissing both appeals; and (3) dismissing one of the appeals while there was a motion to disqualify the circuit judge pending.

After thorough consideration of the briefs, the record submitted on appeal, and the oral arguments of the parties, we affirm the circuit court’s orders dismissing the two appeals.

I. Facts & Procedural Background

David C. Tabb, the vice-president of Shenandoah Sales & Services, Inc., 1 disputed the Jefferson County Assessor’s 2010 and 2011 real estate tax assessment of property 2 owned by the corporation. The first case before us (No. 11-0248) is Mr. Tabb’s appeal of the 2010 real estate tax assessment. The second ease (No. 11-0701) is Mr. Tabb’s appeal of the 2011 real estate tax assessment.

After objecting to the 2010 assessment, the corporation was given a hearing and presented arguments and evidence before the Jefferson County Board of Review and Equalization. 3 The corporation did not retain legal counsel for this hearing before the board; instead it was represented by Mr. Tabb. The board denied Mr. Tabb’s objections to the real estate tax assessment and approved the assessor’s valuation of the subject property. Mr. Tabb appealed the board’s ruling to the Circuit Court of Jefferson County.

Mr. Tabb sought to represent the corporation as its “agent” in the appeal to the circuit court. By letter dated March 18, 2010, the circuit court informed the corporation that:

It is a long-standing legal notion that corporations must be represented by a licensed attorney in courts of law. Osborn v. President, Directors & Co. of the Bank of the United States, 22 U.S. 738 [9 Wheat. 738, 6 L.Ed. 204] (1824). The State of West Virginia recognizes corporations as a separate and distinct person and a non-lawyer representing a corporation constitutes the unauthorized practice of law ...
If you wish to continue filing motions and pleadings with this Court, an attorney must enter an appearance on behalf of your corporation and sign all pleadings and motions. Any filings made by a non-attorney will not be accepted or reviewed.

The circuit court sent the corporation another letter on April 8, 2010, again stating that the corporation must retain a lawyer to proceed with the appeal of the 2010 real estate tax assessment. The corporation failed to retain a lawyer after receiving these letters from the circuit court and continued filing motions through Mr. Tabb.

Five months after informing the corporation that it must retain a lawyer to appeal the board’s ruling, the circuit court dismissed the appeal of the 2010 tax assessment by order entered on September 14, 2010. The *766 circuit court’s order stated that it was dismissing the appeal because of the corporation’s failure to retain a lawyer. Mr. Tabb’s appeal of the September 14, 2010, circuit court order is the basis of case No. 11-0248.

The corporation also failed to retain a lawyer when it appealed the 2011 real estate tax assessment to the circuit court. The appeal concerning the 2011 tax assessment was also preceded by a hearing before the Jefferson County Board of Review and Equalization, in which Mr. Tabb was given the opportunity to present evidence and argue on behalf of the corporation. As with the 2010 hearing, the board denied Mr. Tabb’s objections and approved the 2011 tax assessment on the subject property.

The circuit court dismissed the 2011 appeal by order entered on March 23, 2011, stating “[a] corporation may not represent itself pro se in the circuit court. It appearing to the Court that an attorney has not filed a notice of appearance on behalf of the Plaintiff Corporation, this matter is hereby DISMISSED, sua sponte. No further action will be taken by this Court since the appeal has not been properly filed.” Mr. Tabb’s appeal of the March 23, 2011, circuit court order is the basis of case No. 11-0701.

II. Standard of Review

appeal to this Court, Mr. Tabb contests the two dismissal orders entered by the circuit court. Generally, when reviewing a circuit court’s decision, we apply the following standard of review:

In reviewing challenges to the findings and conclusions of the circuit court, we apply a two-prong deferential standard of review. We review the final order and the ultimate disposition under an abuse of discretion standard, and we review the circuit court’s underlying factual findings under a clearly erroneous standard. Questions of law are subject to a de novo review.

Syllabus Point 2, Walker v. West Virginia Ethics Comm’n, 201 W.Va. 108, 492 S.E.2d 167 (1997). With this standard in mind, we turn to the parties’ arguments.

III. Analysis

Mr. Tabb raises three errors in this consolidated appeal. He argues that the circuit court erred by: (1) ruling that a corporation cannot be represented by a non-lawyer corporate agent in a circuit court; (2) failing to hold a hearing before dismissing both appeals, thereby violating the corporation’s due process rights; and (3) dismissing the second appeal (No. 11-0701) while there was a motion to disqualify the circuit judge pending.

A. Can a Corporation Be Represented by a Non-Lawyer Corporate Agent in a Circuit Court?

Mr. Tabb’s first argument is that the circuit court erred in ruling that a corporation is required to be represented by a lawyer in a trial court of record. Mr. Tabb makes three main arguments in support of this position: (1) West Virginia does not follow the general rule that a corporation must be represented by a lawyer in a trial court of record; (2) W. Va.Code

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Bluebook (online)
724 S.E.2d 733, 228 W. Va. 762, 2012 WL 474876, 2012 W. Va. LEXIS 11, Counsel Stack Legal Research, https://law.counselstack.com/opinion/shenandoah-sales-service-inc-v-assessor-of-jefferson-county-wva-2012.