Ancient Energy, Ltd. v. Ferguson

The Supreme Court affirmed the final order of the circuit court granting summary judgment to the sheriff and treasurer of Barbour County and the assessor of Barbour County (collectively, Respondents) and finding that Petitioners were liable for payment of certain property taxes for the years 2011 and 2012. Petitioners had purchased a tax lien on certain mineral interests from the Deputy Commission of Delinquent and Nonentered Lands of Barbour County on September 19, 2011 and secured a deed to the property on January 23, 2012. On appeal, Petitioners argued that they were not liable for the 2011 and 2012 property taxes because they were not owners in possession of the property during those years. Respondents argued that Petitioners were liable for the taxes at issue because their deed specified that they acquired title in 2004. The Supreme Court held that because W. Va. Code 11A-3-62 relates the tax lien purchaser’s title back to the year of the assessment for the property taxes that became delinquent, the circuit court did not err in determining that Petitioners were liable for the 2011 and 2012 property taxes. View "Ancient Energy, Ltd. v. Ferguson" on Justia Law