- Associated Press - Wednesday, March 26, 2014

CHARLESTON, W.Va. (AP) - The state Supreme Court has sided with United Hospital Center of Clarksburg in its appeal of a $1 million tax bill.

In an opinion filed Wednesday, the justices reversed an order by Harrison County Circuit Court that ruled in favor of the state tax commissioner and the Harrison County assessor.

In 2006, construction began on a hospital in Bridgeport to replace an aging facility in Clarksburg. The new hospital was still under construction in 2010 when UHC received its 2011 assessment of property taxes.

Hospital attorneys said UHC claimed the land is exempt from property tax. They argued UHC was preparing the property for charitable purposes.

The state tax commissioner and the local assessor concluded the Bridgeport property was taxable.

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