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U.S. v. CITY OF HUNTINGTON, W.VA.

No. 92-2074.

999 F.2d 71 (1993)

UNITED STATES of America, Plaintiff-Appellant, v. CITY OF HUNTINGTON, WEST VIRGINIA, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: June 10, 1993.

Amended by Order Filed July 12, 1993.

Attorney(s) appearing for the Case

Edward T. Perelmuter, Tax Div., U.S. Dept. of Justice, Washington, DC, argued (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, David English Carmack, Tax Div., U.S. Dept. of Justice, Washington, DC; Michael W. Carey, U.S. Atty., Charleston, WV, on brief), for plaintiff-appellant.

Frederick G. Staker, III, City Atty., City of Huntington, Huntington, WV, argued, for defendant-appellee.

Before HALL and LUTTIG, Circuit Judges, and HOWARD, United States District Judge for the Eastern District of North Carolina, sitting by designation.

OPINION

K.K. HALL, Circuit Judge:

The United States appeals an order declaring that federal agencies that own property in the City of Huntington, West Virginia ("City") are liable for the payment of a municipal service fee imposed by the City. We hold that the service fee is a tax from which the United States is immune, and, accordingly, we reverse.

I.

West Virginia Code § 8-13-13 authorizes any city that "furnishes any essential or...

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