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STATE EX REL. COOK v. ROSE

No. 15627.

299 S.E.2d 3 (1982)

STATE ex rel. Jerry W. COOK, Circuit Judge, et al., etc. v. Herschel H. ROSE, III, W. Va. State Tax Commissioner.

Supreme Court of Appeals of West Virginia.

December 9, 1982.

Attorney(s) appearing for the Case

Daniel F. Hedges, Charleston, for relators.

Michael G. Clagett, Asst. Atty. Gen., Charleston, for respondent.

George G. Guthrie, Spilman, Thomas, Battle & Klostermeyer, Charleston, for intervenor Charleston Area Medical Center, Inc.

W.T. Brotherton, Jr., Charleston, for intervenor Highland Hosp.

Richard E. Tyson, Tyson & Tyson, Huntington, for intervenor St. Marys Hosp.

HARSHBARGER, Justice:

Petitioners are a circuit judge and probation officer. After at least four unsuccessful attempts to get indigent, troubled juveniles admitted to area hospital psychiatric units,1 they came to us for mandamus.

Are these and other hospitals that refuse to admit persons unable to pay; that are not used for charitable purposes; that hold property for profit: are they entitled to exemptions from taxation...

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