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APPALACHIAN EMERGENCY v. STATE TAX COM'R

No. 32695.

625 S.E.2d 312 (2005)

218 W.Va. 550

APPALACHIAN EMERGENCY MEDICAL SERVICES, INC., Petitioner Below, Appellant, v. STATE TAX COMMISSIONER, Respondent Below, Appellee.

Supreme Court of Appeals of West Virginia.

Filed: November 29, 2005.

Attorney(s) appearing for the Case

Jason C. Workman, Esq., Karen H. Miller, Esq., Miller, Snyder, Weiler & Walters, Charleston, for Appalachian Emergency Medical Services, Inc.

Darrell V. McGraw, Jr., Esq., Attorney General, Stephen Stockton, Esq., Senior Assistant Attorney General, Charleston, for State Tax Commissioner.

The Opinion of the Court was delivered PER CURIAM.

Justice STARCHER concurs and reserves the right to file a concurring opinion.

PER CURIAM.

Appellant, Appalachian Emergency Medical Services, Inc., appeals the October 19, 2004, order of the Circuit Court of Cabell County that affirmed the State Tax Commissioner's ruling that Appalachian Emergency Medical Service's Huntington property does not qualify for an exemption from the ad valorem property...

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