L&D Investments, Inc. v. Mike Ross, Inc. (Signed Opinion)
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The Supreme Court reversed the order of the circuit court granting summary judgment to Mike Ross, Inc. (MRI) on the grounds that Petitioners’ claims were barred by the three-year statute of limitation set forth in W. Va. Code 11A-4-4.
Through its omnibus order, the circuit court declared MRI to be the owner of eighty percent of the oil and gas interests in two adjacent tracts of land pursuant to a tax deed issued to MRI after it purchased the property at a delinquent tax sale. Petitioners appealed, contending that the circuit court erred by not finding that they collectively own, respectively, a 16.44 percent and twenty percent undivided interest in the oil and gas in the properties. The circuit court granted summary judgment to MRI, concluding that Petitioners’ claims were time-barred. The Supreme Court reversed, holding (1) the mineral interests were never delinquent, and therefore, the sale of the subject mineral interests for delinquent taxes was void as a matter of law; and (2) Petitioners’ claims were not barred by section 11A-4-4.
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