Roxy Huber

Summary

The court held that the coal severance tax formula enacted before the Taxpayer's Bill of Rights Amendment contains both a fixed base rate and a mandatory inflation adjustment. Applying that formula was a ministerial duty, not a post-Amendment tax rate increase requiring statewide voter approval, so the court reversed the court of appeals and reinstated the trial court's judgment. Justice COATS, joined by Justice EID, dissented, concluding that increases above the rate in effect when the amendment became effective require voter approval.