# Maplewood Community, Inc. v. Craig

> West Virginia Supreme Court · December 23, 2004 · 216 W. Va. 273

URL: https://www.frixlaw.com/law-library/cases/9624468

## Case

- **Full name:** MAPLEWOOD COMMUNITY, INC., Petitioner Below, Appellant v. Rebecca Melton CRAIG, State Tax Commissioner, and Cheryl L. Romano, Assessor of Harrison County, Respondents Below, Appellees; Mon Elder Services, Inc., Petitioner Below, Appellant v. Monongalia County Commission, Sitting as a Board of Review and Equalization, and John Pyles, Robert Bell and Asel Kennedy, Sitting as a Board of Review and Equalization, Rodney A. Pyles, Assessor of Monongalia County, and Rebecca M. Craig, State Tax Commissioner, Respondents Below, Appellees
- **Court:** West Virginia Supreme Court
- **Decided:** December 23, 2004
- **Citations:** 216 W. Va. 273; 607 S.E.2d 379
- **Precedential status:** Published
- **Opinion:** Concurrence by Starcher
- **Judges:** Starcher
- **Cited by:** 8 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9624468

## How later opinions describe it (automated extraction)

- stating that relief sought by taxpayer from this body "is not a judicial decision but a determination that must be made by the Legislature, either through expanded regulations or through a separate legislative enactment that specifically addresses whether not-for-profit corpor…
- discussing fact that "only when the use of property for charitable purposes qualifies as primary, direct, and immediate will such use come within the charitable purpose exemption"

## Opinion text

STARCHER, Justice,
concurring:
(Filed Dec. 23, 2004)
I concur in the majority’s reasoning and holding.
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 into 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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9624468. Public record. Not legal advice.