The Circuit Court of Morgan County ruled in favor of the Morgan County Emergency Medical Services Board, Inc. in the Board’s action against the owner of a mobile home park for the collection of delinquent special emergency ambulance service fees. Owner appealed.
The Supreme Court of Appeals of West Virginia held that:
- A county commission may impose and collect special emergency ambulance service fees;
- An ambulance authority created by a county commission may bring a civil action to collect special emergency ambulance service fees; and
- An emergency ambulance service fee that taxes each household regardless of the number of members $25 a year to support ambulance services succeeds in tying the burden of the fee to the usage of the service in a sufficiently reasonable way and is valid, lawful and enforceable.