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ROCKLAND REALTY CORP. v. LILLY

No. 23878.

487 S.E.2d 332 (1997)

199 W.Va. 674

ROCKLAND REALTY CORPORATION, a Delaware Corporation, Plaintiff Below, Appellant, v. Thomas S. LILLY and Gordon Lusk, General Partners Doing Business as Container Company, a West Virginia General Partnership; Container Company, a West Virginia General Partnership; William S. Winfrey, II, in his capacity as Deputy Commissioner of Delinquent Lands and Nonentered Lands of Mercer County; and Glen Gainer, III, in his Capacity as Auditor of the State of West Virginia, Defendants Below, Appellees.

Supreme Court of Appeals of West Virginia.

Decided May 29, 1997.

Attorney(s) appearing for the Case

Charles E. Barnett, Michael T. Chaney, Kay, Casto, Chaney, Love and Wise, Charleston, for Appellant.

Carl D. Andrews, Kenneth E. Webb, Jr., Bowles, Rice, McDavid, Graff and Love, Charleston, for Appellees Thomas S. Lilly, Gordon Lusk, and Container Company.

Darrell V. McGraw, Jr., Attorney General, Kelli D. Talbott, Senior Assistant Attorney General, for Appellees William S. Winfrey, II, and Glen Gainer, III.

PER CURIAM:

The appellant and plaintiff below, Rockland Realty Corporation ("Rockland Realty"), appeals a ruling by the circuit court holding a delinquent land sales statute, W.Va.Code, 11A-3-58 [1994], to be constitutional. The statute concerned the distribution of moneys collected from delinquent taxpayers who redeem delinquent property. The appellant argues that we should declare the statute to be in violation of W.Va. Const., art. 12, § 4 and...

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