City of Morgantown v. West Virginia University Medical Corp.

NEELY, Chief Justice:

The City of Morgantown appeals from the 2 November 1993 order of the Circuit Court of Monongalia County ruling that the West Virginia University Medical Corporation is exempt from the City of Mor-gantown’s Business Occupation tax as a charitable organization. For the reasons set forth below, we affirm the judgment of the circuit court.

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West Virginia University Medical Corporation (“WVUMC”) is a private, non-profit corporation, incorporated in 1971 by physicians employed by the West Virginia University Medical School. Essentially, WVUMC is a faculty group practice…