West Virginia Intermediate Court of Appeals Court Finds Taxpayer Entitled to Property Tax Sale Notice

The West Virginia Intermediate Court of Appeals reversed the Circuit Court of Berkeley County’s decision regarding a property tax sale dispute. The case centered on whether taxpayer, a mortgage company, was entitled to notice of a 2019 tax sale, given that its interest stemmed from a loan predating a 2012 tax sale that had purportedly extinguished prior interests. The court ruled that taxpayer retained a contractual right to pay taxes on the property, making it an interested party entitled to notice of the 2019 sale and right of redemption. The court held that the right to pay taxes is not ...