MAPLEWOOD COMMUNITY, INC., Petitioner Below, Appellant
v.
Rebecca Melton CRAIG, State Tax Commissioner, and Cheryl L. Romano, Assessor of Harrison County, Respondents Below, Appellees
Mon Elder Services, Inc., Petitioner Below, Appellant
v.
Monongalia County Commission, Sitting as a Board of Review and Equalization, and John Pyles, Robert Bell and Asel Kennedy, Sitting as a Board of Review and Equalization, Rodney A. Pyles, Assessor of Monongalia County, and Rebecca M. Craig, State Tax Commissioner, Respondents Below, Appellees
Supreme Court of Appeals of West Virginia.https://leagle.com/images/logo.png
Submitted September 14, 2004.
Decided November 12, 2004.
Concurring Opinion of Justice Starcher December 23, 2004.
Attorney(s) appearing for the Case
Sara E. Hauptfuehrer, Walter L. Williams, Thomas A. Vorbach, Steptoe & Johnson PLLC, Clarksburg, West Virginia, Attorneys for the Appellant, Maplewood Community, Inc.
Darrell V. McGraw, Jr., Attorney General, Stephen Stockton, Senior Assistant Attorney General, Charleston, West Virginia, Attorneys for the Appellee, Rebecca Melton Craig, State Tax Commissioner.
Robert J. Andre, Assistant Prosecuting Attorney, Clarksburg, West Virginia, Attorney for the Appellee, Cheryl L. Romano, Assessor of Harrison County.
John A. Mairs, Louis S. Southworth, II, Jackson Kelly PLLC, Charleston, West Virginia, Attorneys for the Appellant, Mon Elder Services, Inc.
Philip M. Magro, Assistant Prosecuting Attorney, Morgantown, West Virginia, Attorney for the Appellee, Monongalia County Commission.
James A. Walls, Spilman, Thomas & Battle, PLLC, Morgantown, West Virginia, Attorney for Amicus Curiae, Morgantown Area Chamber of Commerce.
Thomas A. Heywood, Bowles, Rice, McDavid, Graff & Love, PLLC, Charleston, West Virginia, Attorney for Amicus Curiae, The West Virginia Hospital Association.
Supreme Court of Appeals of West Virginia.
PER CURIAM:
The primary issue presented through these two consolidated cases is whether Appellants,1 who both operate assisted living and independent living facilities for seniors, are subject to ad valorem property taxation. By separate order, the Circuit Courts of Harrison County and Monongalia County respectively rejected Appellants' argument that they should be exempt from ad valorem property tax assessments based on their contention...
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