United Hospital Center v. Cheryl Romano, Assessor Of Harrison County, etc.

LOUGHRY, Justice:

The petitioner, United Hospital Center, Inc. (the “Hospital”), appeals from the January 7, 2013, order of the Circuit Court of Harrison County by which the respondents, Cheryl Romano, the Assessor of Harrison County, and Craig Griffith, the West Virginia Tax Commissioner,1 were granted summary judgment with regard to the Hospital’s dispute of its 2011 assessment of ad valorem property taxes for its newly-constructed facility located in Bridgeport, West Virginia. Given the charitable purpose of its operations, the- Hospital challenges the circuit court’s ruling that it was not…