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CITY OF PARKERSBURG v. CARPENTER

No. 24955.

507 S.E.2d 120 (1998)

203 W.Va. 242

The CITY OF PARKERSBURG, a municipal corporation, Plaintiff below, Appellee, v. Rosemariea C. CARPENTER; St. Joseph's Hospital of Parkersburg; and Sheriff of Wood County, West Virginia, Defendants below, Appellees, Auditor of the State of West Virginia, Defendant below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided July 13, 1998.

Attorney(s) appearing for the Case

Robert K. Tebay, III, Esq., Assistant City Attorney, Parkersburg, West Virginia, Attorney for The City of Parkersburg.

Darrell V. McGraw, Jr., Esq., Attorney General, Kellie D. Talbott, Esq., Senior Assistant Attorney General, Charleston, West Virginia, Attorneys for Appellant.

Jodie M. Boylen, Esq., Wood County Prosecutor's Office, Parkersburg, West Virginia, Attorney for Sheriff of Wood County.

PER CURIAM:1

The Auditor of the State of West Virginia appeals a June 11, 1997 order of the Circuit Court of Wood County that allowed a City of Parkersburg demolition lien on a certain piece of real estate to take priority over property tax liens of the State Auditor and a judgment lien of St. Joseph's Hospital of Parkersburg. Appellant State Auditor argues that the circuit court erred in applying the doctrine of equitable subordination...

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