Case Title: Maplewood Community, Inc. v. Craig, et al.  (concurring)

Citation: 

Docket Number: 

State: west-virginia

Court: West Virginia Supreme Court

Date: 2004-12-23T00:00:00Z

Document:
No. 31657 – Maplewood Community, Inc. v. Rebecca Melton Craig, State Tax Commissioner and Cheryl L. Romano, Assessor of Harrison County FILED Starcher, J., concurring: December 23, 2004 released at 10:00 a.m. RORY L. PERRY II, CLERK SUPREME COURT OF APPEALS I concur in the majority’s reasoning and holding. OF WEST VIRGINIA I write separately to point out that the estate in land that is created in the living units in the instant case is a hybrid. This estate in land is unlike traditional fee ownership, and also unlike a traditional leasehold or rental estate. Because these living units do not fit well intro traditional categories of estates in land, it is difficult to apply traditional analyses to their tax status – i.e., are they to be taxed as “rental” or “owner-occupied”? (To my thinking, they are more like owner-occupied). The Legislature probably should speak to this issue, for the guidance of taxing authorities, investors, residents, and developers. Accordingly, I concur.