Maplewood Community, Inc. v. Craig

The primáry 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 that they both operate facilities which serve charitable purposes. Upon our review of these cases, we conclude that Appellants, despite their status as charitable…