Court Opinion

ID: 9369890
Source: CourtListenerOpinion
Date Created: 2023-02-09 21:11:38.719614+00
Date Added: 2024-06-11T17:16:17.937719
License: Public Domain

STATE OF WEST VIRGINIA

     At a Regular Term of the Supreme Court of Appeals, continued and held at Charleston,
Kanawha County, on February 9, 2023, the following order was made and entered:

Mark Musick, Assessor of Monongalia County,
and
Matthew R. Irby, West Virginia State Tax Commissioner,
Petitioners

vs.) Nos. 21-0517 and 21-0521

Beta Theta Pi Fraternity of WVU, Inc.,
Respondent

                                   DISMISSAL ORDER

         On November 15, 2021, the petitioners, Mark Musick, Assessor of Monongalia County, by
Webster J. Arceneaux, III, Lewis Gianola, PLLC; and Matthew R. Irby, West Virginia State Tax
Commissioner, by Lauren D. Mahaney, Assistant Attorney General, perfected their separate
appeals from an order of the Circuit Court of Monongalia County (No. 20-AA-3) entered on June
1, 2021, with the filing of separate petitioner’s briefs.
         The respondent, Beta Theta Pi Fraternity of WVU, Inc., by counsel, C. Page Hamrick,
filed a respondent’s brief on December 27, 2021.
         On February 1, 2023, the Court heard oral argument under Rule 20 of the Rules of
Appellate Procedure.
         Upon review of the appendix record in this appeal, Beta Theta Pi House of WVU, Inc., is
the entity which owns the Beta Theta Pi property at issue in this appeal. Further, from a review of
the appendix record Beta Theta Pi Fraternity of W.V.U., Inc, was the petitioner before the Circuit
Court of Monongalia County, West Virginia. Beta Theta Pi Fraternity of WVU, Inc. is likewise the
named respondent in this appeal.
         Upon consideration and review, the Court has determined that the proper party is not
before this Court and that the proper party is not before the court below.
         It is therefore ORDERED that the June 1, 2021, order of the circuit court is vacated. This
action is dismissed without prejudice from the docket of this Court.

A True Copy                                  Attest: /s/Edythe Nash Gaiser
                                                     Clerk of Court