EB Dorev Holdings v. W. Va. Dep’t of Admin., Real Estate Div.

EB Dorev Holdings, Inc. purchased tax liens on certain properties from Kanawha County. The West Virginia Department of Administration, Real Estate Division (WVDOA) later filed a complaint against EB Dorev and Kanawha county seeking to prevent the issuances of the tax deeds to EB Dorev. The circuit court granted summary judgment in favor of the WVDOA and voided the sale of the tax liens. The Supreme Court affirmed, holding (1) the circuit court erred in ruling that the properties were entered exempt from 2009 real estate taxes upon the WVDOA’s purchase of the properties from private entities in August and September of 2008; but (2) the circuit court’s alternative finding that the tax liens at issue were extinguished through the doctrine of merger was not in error. View "EB Dorev Holdings v. W. Va. Dep’t of Admin., Real Estate Div." on Justia Law