City of Fairmont v. Pitrolo Pontiac-Cadillac Co.

The controversy in the present case superficially concerns whether the charge levied by the City of Fairmont for fire protection is a fee or a property tax. In reality, however, the larger question is whether the Court should label such charges “fees” in order to avoid the constitutional restrictions placed by the people on the imposition of property taxes.

Any analysis of the relationship between state or local government and its citizenry in West Virginia must begin with art. II, § 2 of the West Virginia Constitution, which provides, “The powers of government reside in all the citizens of…