MORGANTOWN v. W.VA. UNIV. MEDICAL CORP.

No. 22354.

457 S.E.2d 637 (1995)

193 W.Va. 614

CITY OF MORGANTOWN, a West Virginia municipal corporation, Plaintiff below, Appellant v. WEST VIRGINIA UNIVERSITY MEDICAL CORPORATION, a West Virginia Corporation, Defendant below, Appellee.

Supreme Court of Appeals of West Virginia.

Decided April 13, 1995.


Attorney(s) appearing for the Case

Gary Wigal and Phillip M. Magro, Morgantown, for appellant.

J. Robert Gwynne and Paul R. Cranston, Morgantown, for appellee.


NEELY, Chief Justice:

The City of Morgantown appeals from the 2 November 1993 order of the Circuit Court of Monongalia County ruling that the West Virginia University Medical Corporation is exempt from the City of Morgantown's Business Occupation tax as a charitable organization. For the reasons set forth below, we affirm the judgment of the circuit court.

I.

West Virginia University Medical Corporation ("WVUMC") is a private, non-profit corporation...

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