Mark W. Matkovich, State Tax Comm. v. University Healthcare Foundation, Inc.

LOUGHRY, Justice:

The petitioners, the State Tax Commissioner (“Commissioner”) and the Berkeley County Assessor (“Assessor”), appeal from the May 15, 2015, order of the Circuit Court of Berkeley County, the Business Court Division, 1 oveiTuling the denial by both the As sessor and the Commissioner of ad valorem property tax exemption to the respondent University Healthcare Foundation, Inc. (the “Foundation”) for its Martinsburg, West Virginia, property known as the Dorothy McCormack Cancer Treatment & Rehabilitation Center (“Center”). 2 In reversing the denial of a property tax exemption, the…