The Constitution of West Virginia, dating back to 1863, authorized property tax exemptions in the categories of all levels of government and properties used for religious, educational, scientific, literary, and charitable purposes. When the City of Huntington imposed a fire service fee upon the federal buildings, the federal government took Huntington to court and won the case. When the same law was presented to the West Virginia Supreme Court, they declared it a fee. It defies common logic that the same law can be a tax in one system and a fee in the other. Just as the federal government fought for its position, it is now incumbent upon the educational institutions to fight for equal protection.
Equal protection is a legal issue.
The cost is not nominal. By a sleight of hand, these and other communities have made taxes into fees with no real distinction or understandable difference in fact. Judge Wilson will need to make the initial rulings. They are not expected until after the city files its memorandum, and we have an opportunity to reply. These matters concern the back taxes that are claimed by the city, as well as the current fees which are noted above.