Kappa Alpha Order and Sigma Chi argue for affiliation with institution
What does it mean to be affiliated?
That’s the question behind a pair of lawsuits — filed separately but since consolidated — appealing a taxability ruling from West Virginia State Tax Commissioner Dale Steager regarding two fraternities, Alpha Rho Chapter of the Kappa Alpha Order and Mu Mu Chapter of the Sigma Chi Fraternity.
The fraternities are two of five that severed official ties with WVU in 2018 to form an independent council, prompting WVU to issue a ban of at least 10 years.
Both Steager and Monongalia County Assessor Mark Musick are named in the suit, which is before Judge Philip Gaujot in Monongalia County Circuit Court.
The pertinent questions at issue were put to Steager by Musick last December when he asked, among other things:
- What does the term “affiliated,” from West Virginia Code 11-3-9(a)(15) mean as it applies to fraternity or sorority organizations?
- Is the real property owned by a fraternity or sorority that has disassociated itself from a university or college eligible for exempt classification under 11-3-9(a)(15)?
In other words, do these organizations now have to pay property taxes?
In February, Steager ruled that both Kappa Alpha and Sigma Chi were no longer eligible for exemption from ad valorem property taxation because both had disassociated from the university and were no longer recognized as a student organization by WVU.
Attorneys for the fraternities — Craig Griffith and John Meadows of Steptoe & Johnson — appealed, citing among other issues, that Steager failed to consider a letter and materials submitted on behalf of the fraternities on Jan. 17 before making his ruling. The tax office claims it did not receive the certified letter, but counsel for the fraternities says the letter was signed for and included those receipts as an exhibit in the appeal.
The suit admits that code provides little guidance as to what constitutes affiliation between a fraternity and a university and agrees with Musick’s request for guidance that the statutory language is difficult when it comes to deciphering what it means to be affiliated.
The suit states that the court has noted “in the absence of any definition of the intended meaning of words or terms used in a legislative enactment, they will … be given their common, ordinary and accepted meaning in the connection in which they are used.”
It then goes on to cite the Merriam-Webster Dictionary definition of affiliated as “closely associated with another, typically in a dependent or subordinate position.”
Black’s Law and American College Dictionary and Roget’s International Thesaurus are also cited in the appeal.
In the end, according to the filing, all that’s needed for affiliation is a close connection between entities.
“There is no dispute that WVU no longer formally recognizes the fraternities. However, as noted above, formal recognition of a fraternity or sorority is not required for purposes of the exemption under W.Va. Code 11-3-9(a)(15).”
The reason for the split between WVU and the fraternities came in early 2018 when WVU placed a moratorium on all social and recruiting activities of the then 16 social and social-professional fraternities, pending a review.
That review led to the suspension of Phi Gamma Delta, Phi Sigma Kappa, Pi Kappa Alpha and Sigma Alpha Mu.
Others, including Kappa Alpha Order, Phi Delta Theta, Sigma Alpha Epsilon, Sigma Chi and Theta Chi were given various restrictions, including limits on social activities and requirements for hazing and alcohol education.
Musick did not wish to comment as the matter is pending litigation. Messages left with Steagers’ office as well as Griffith were not returned in time for this report.
The Kappa Alpha property in question is located at 670 North High St. The Sigma Chi property is at 700 North High St.
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