State Ex Rel. Cook v. Rose

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?

Petitioners ask us to mandamus our tax commissioner to promulgate guidelines about charitable tax exempt status for hospitals consistent with W.Va. Const. art. X, § 1, and…