Clay County Citizens for Fair Taxation v. Clay County Commission

NEELY, Justice:

In the circuit court, the appellants1 challenged the constitutionality of W.Va.Code 7-15-17 [1975] which allows county commissions to impose a Special Emergency Ambulance Service Fee. The circuit court concluded that the Special Emergency Ambulance Service Fee Ordinance was constitutional and this appeal followed. We affirm the circuit court.

On 13 May 1991, the Clay County Commission enacted the Special Emergency Ambulance Service Fee Ordinance and imposed a $25 annual fee upon “any bona fide owner or occupant of a living unit within the geographic boundaries of Clay County,…